TITLE XIISPECIAL SCHEMES
CHAPTER 6Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
F1Section 3Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons established within the Community but not in the Member State of consumption
Article 369b
Member States shall permit any taxable person not established in the Member State of consumption supplying telecommunications, broadcasting or electronic services to a non-taxable person who is established or has his permanent address or usually resides in that Member State, to use this special scheme. This special scheme applies to all those services supplied in the Community.