Dutch Legislation/Turnover Tax Act 1968 (VAT)/Chapter V — Special provisions/Section 7 — Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically/§ 3 — Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)/Article 28sc

Article 28sc

in force

Special provisions · Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically · § Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)

Turnover Tax Act 1968 (VAT) · Chapter V · Section 7 · § 3 · In force since 2021-07-01

Source

The taxable person not established in the Member State of consumption shall be excluded from the Union scheme by the Member State of identification and removed from the identification register in each of the following cases:

if he notifies that he no longer performs supplies of goods or services that fall under the Union scheme;

if it can otherwise be assumed that his taxable activities subject to the Union scheme have ceased;

he no longer fulfils the conditions to be permitted to make use of the Union scheme;

he persistently fails to comply with the requirements of the Union regulations.

The exclusion referred to in the first paragraph shall be effected, in the event that the Netherlands is the Member State of identification, by means of a decision of the inspector that is subject to objection.

De niet in de lidstaat van verbruik gevestigde ondernemer wordt door de lidstaat van identificatie uitgesloten van de Unieregeling en verwijderd uit het identificatieregister in elk van de volgende gevallen:

indien hij meldt dat hij niet langer leveringen van goederen of diensten verricht die onder de Unieregeling vallen;

indien anderszins kan worden aangenomen dat zijn aan de Unieregeling onderworpen belastbare activiteiten beëindigd zijn;

hij vervult niet langer de voorwaarden om van de Unieregeling gebruik te mogen maken;

hij voldoet bij voortduring niet aan de voorschriften van de Unieregeling.

De uitsluiting bedoeld in het eerste lid geschiedt ingeval Nederland de lidstaat van identificatie is, bij voor bezwaar vatbare beschikking van de inspecteur.