(a)

where reminders pursuant to Article 60a of this Regulation have been issued to the taxable person, or the intermediary acting on their behalf by the Member State of identification for three immediately preceding return periods and the VAT return has not been submitted for each and every one of those return periods within 10 days after the reminder has been sent;

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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.