Article 369e

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.

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