[F1Article 369e U.K.
The Member State of identification shall exclude the taxable person not established in the Member State of consumption from this special scheme in any of the following cases:
(a)
if he notifies that he no longer supplies telecommunications, broadcasting or electronic services;
(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.]
Textual Amendments