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.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05