(18)

Article 58 is amended as follows: paragraph 1 is replaced by the following: ‘1. Where a taxable person using one of the special schemes meets one or more of the criteria for exclusion laid down in Article 369e or Article 369xe of Directive 2006/112/EC, or for deletion from the identification register laid down in Article 363 or Article 369r(1) and (3) of that Directive, the Member State of identification shall exclude the taxable person from that special scheme. Only the Member State of identification may exclude a taxable person from one of the special schemes. The Member State of identification shall base its decision on exclusion or deletion on any information available, including information provided by any other Member State.’ ; the following paragraph is inserted: ‘2a. The exclusion of a taxable person from the transfer-of-own-goods scheme shall be effective from the first day of the calendar month following the day on which the decision on exclusion is sent by electronic means to the taxable person. However, where the exclusion is due to a change of place of business or fixed establishment, or of the place from which dispatch or transport of goods begins, the exclusion shall be effective from the date of that change.’ ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.