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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2021 - onwards
  Version 3 of 3    

Article 369e

The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:

(a) if he notifies that he no longer carries out intra-Community distance sales of goods and supplies of services covered by this special scheme;

(b) if it may otherwise be assumed that his taxable activities covered by this special scheme have ceased;

(c) if he no longer meets the conditions necessary for use of this special scheme;

(d) if he persistently fails to comply with the rules relating to this special scheme.

Comparing proposed amendment...