TITLE XII

SPECIAL SCHEMES
CHAPTER 6

Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
Section 3

Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons established within the Community but not in the Member State of consumption
Article 369e
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:
1. if he notifies that he no longer supplies telecommunications, broadcasting or electronic services;
2. if it may otherwise be assumed that his taxable activities covered by this special scheme have ceased;
3. if he no longer meets the conditions necessary for use of this special scheme;
4. if he persistently fails to comply with the rules relating to this special scheme.
Substituted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.
Inserted by Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.