Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 6 U.K. Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

Section 2 U.K. Special scheme for electronically supplied services

Article 363 U.K.

The Member State of identification shall strike the non-established taxable person from the identification register in the following cases:

(a)

if he notifies that Member State that he no longer supplies electronic services;

(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.