# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 363

Extent: E+W+S+N.I.

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 telecommunications, broadcasting or electronic services;
(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.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/363 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-363
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.