lexiara

Article 47c › 3

The Member State of identification shall without delay inform by electronic means the competent authorities of the other Member States if the taxable person making use of the special scheme in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC or, where applicable, his intermediary is deleted from the identification register.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31