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.