Article 363 F1

The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:

1. (a)

   if he notifies that Member State that he no longer supplies telecommunications, broadcasting or electronic services;

2. (b)

   if it may otherwise be assumed that his taxable activities have ceased;

3. (c)

   if he no longer meets the conditions necessary for use of this special scheme;

4. (d)

   if he persistently fails to comply with the rules relating to this special scheme.