1. The Member State of identification shall delete the taxable person not making use of an intermediary from the identification register in the following cases:

(a) if he notifies the Member State of identification that he no longer carries out distance sales of goods imported from third territories or third countries;

(b) if it may otherwise be assumed that his taxable activities of distance sales of goods imported from third territories or third countries 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.

2. The Member State of identification shall delete the intermediary from the identification register in the following cases:

(a) if for a period of two consecutive calendar quarters he has not acted as an intermediary on behalf of a taxable person making use of this special scheme;

(b) if he no longer meets the other conditions necessary for acting as an intermediary;

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