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Article 363

Article 363

The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:

(a)

if he notifies that Member State that he no longer supplies services covered by this special scheme;

(b)

if it may otherwise be assumed that his taxable activities 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.

Official text · consolidated version 14/04/2025 (in force) Open full page ↗
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