Article 369e Directive 2006/112/EC

Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption

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 3 · Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption

Open in the compendium

Text of Article 369e

The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:

(a)if he notifies that he no longer carries out supplies of goods and services covered by this special scheme;

(b)if it may otherwise be assumed that his taxable activities covered by this special scheme 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.

‹ Article 369d Article 369f ›