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COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods · European Union

Article 369e is amended as follows: the introductory words are replaced by the following: ‘The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:’ point (a) is replaced by the following: ‘(a) if he notifies that he no longer carries out intra-Community distance sales of goods and supplies of services covered by this special scheme;’;

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2020-08-18; changes after this date are not shown.