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 369c
The taxable person not established in the Member State of consumption shall state to the Member State of identification when he commences and ceases his taxable activities covered by this special scheme, or changes those activities in such a way that he no longer meets the conditions necessary for use of this special scheme. He shall communicate that information electronically.