22(1)  

(a)Every taxable person shall state when his activity as a taxable person commences, changes or ceases. Member states shall, subject to conditions which they lay down, allow the taxable person to make such statements by electronic means, and may also require that electronic means are used.

(b)Without prejudice to (a), every taxable person referred to in article 28A(1)(a), second subparagraph, shall state that he is effecting intra-Community acquisitions of goods when the conditions for application of the derogation provided for in that article are not fulfilled.

(c)Member states shall take the measures necessary to identify by means of an individual number:

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