Open on EUR-Lex ↗
◷
New version applies from 01/01/2015. 99 provisions change. Later versions: 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Article 363 changes in this version: compare with the current text.

Article 363

Article 363

The Member State of identification shall strike the non-established taxable person from the identification register in the following cases:

(a)

if he notifies that Member State that he no longer supplies 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Official text · consolidated version 01/01/2014 (no longer in force) Open full page ↗
9 queries · page built in 44 msInventory f82bbfa3