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Chapter 6 · Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods › Section 2 · Special scheme for services supplied by taxable persons not established within the Community › Article 363

The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:

(a)

if he notifies that Member State that he no longer supplies services covered by this special scheme;

(b)

if it may otherwise be assumed that his taxable activities have ceased;

(c)

if he no longer meets the conditions necessary for use of this special scheme;

(d)

if he persistently fails to comply with the rules relating to this special scheme.

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