CHAPTER XI

SPECIAL SCHEMES
SECTION 2

Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)
Subsection 6

Exclusion
Article 58
Where at least one of the criteria for exclusion laid down in Article 363 or Article 369e of Directive 2006/112/EC applies to a taxable person using one of the special schemes, the Member State of identification shall exclude that taxable person from that scheme.
Only the Member State of identification can exclude a taxable person from using one of the special schemes.
The Member State of identification shall base its decision on exclusion on any information available, including information provided by any other Member State.
The exclusion shall be effective as from the first day of the calendar quarter following the day on which the decision on exclusion is sent by electronic means to the taxable person.
However where the exclusion is due to a change of place of business or fixed establishment, the exclusion shall be effective as from the date of that change.
Substituted by Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons.