# Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast), Article 58c

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

A taxable person who has been excluded from one of the special schemes shall discharge all VAT obligations relating to supplies of telecommunications, broadcasting or electronic services arising after the date on which the exclusion became effective directly with the tax authorities of the Member State of consumption concerned.

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Source: https://www.legislation.gov.uk/eur/2011/282/article/58c (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-282/article-58c
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.