TITLE XIISPECIAL SCHEMES
CHAPTER 6F1Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
Section 2F1Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community
F1Article 359
Member States shall permit any taxable person not established within the Community supplying telecommunications, broadcasting or electronic services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme. This scheme applies to all those services supplied within the Community.