MS of establishment must be able to deactivate the unique exempt identification number of the taxable person. The deactivation of the exempt identification number shall be performed in the following cases: 1. The Union annual turnover of the taxable person has exceeded; 2. The taxable person is not eligible to benefit from the exemption in any of the MS of exemption; 3. The taxable person has informed of its decision to cease to apply the exemption; 4. The taxable person has informed, or it may otherwise be assumed, that his activities have ceased.