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 supplies of goods and 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.