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Article 363

Comparing 01/01/2014 → 01/01/2015: 0 added, 0 removed, 2 changed Close comparison

The Member State of identification shall strikedelete the non-established 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 telecommunications, broadcasting or electronic services;

(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Official text · consolidated version 01/01/2015 (no longer in force) Open full page ↗
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