Article 363 Directive 2006/112/EC
Special scheme for services supplied by taxable persons not established within the Community
Title XII · Special schemes › Chapter 6 · Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods › Section 2 · Special scheme for services supplied by taxable persons not established within the Community
Open in the compendium1 case ↓
Text of Article 363
The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:
(a)if he notifies that Member State that he no longer supplies services covered by this special scheme;
(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.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 363: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 363 of Directive 2006/112/EC, most recent first.
- C-164/24 Cityland Judgment · 3 April 2025 · Bulgaria
VAT Committee guidelines on Article 363: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 067 · 8 January 2003 · document 4.1 Article 26c* – place of supply – concept of electronically supplied services and of broadcasting services – special scheme put in place