(19)

Article 58a is replaced by the following: ‘Article 58a A taxable person using a special scheme who has, for a period of two years, made no supplies of goods or services or no transfers of own goods covered by that special scheme shall be assumed to have ceased their taxable activities within the meaning of Article 363, point (b), Article 369e, point (b), Article 369r(1), point (b), Article 369r(3), point (b), or Article 369xe, point (b), of Directive 2006/112/EC. That cessation shall not preclude the use of a special scheme if that taxable person recommences their activities covered by any special scheme provided for in Title XII, Chapter 6, of that Directive.’ ;

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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.