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 3 · Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption › Article 369e
(a)
if he notifies that he no longer carries out supplies of goods and services covered by this special scheme;
(b)
if it may otherwise be assumed that his taxable activities covered by this special scheme 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.