Member States shall permit the following taxable persons to use this special scheme:
(a)
a taxable person carrying out intra-Community distance sales of goods;
(b)
a taxable person facilitating the supply of goods in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State;
(c)
a taxable person not established in the Member State of consumption supplying services to a non-taxable person.
This special scheme applies to all those goods or services supplied in the Community by the taxable person concerned.