{
  "url": "https://openlegislation.uk/eu-decision-2019-425/attachment-2/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2019-425/attachment-2/article-1.json",
  "legislation": "eudn/2019/425",
  "legislation_title": "Council Decision (EU) 2019/425 of 12 March 2019 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-425",
  "path": "attachment/2/article/1",
  "kind": "article",
  "number": "1",
  "heading": "Standard forms for the communication of information",
  "text": "Pursuant to Articles 21(1) and 40(1) of the Agreement, for the communication of information under Titles II and III of the Agreement, the competent authorities shall make use of the standard forms adopted for the implementation of Regulation (EU) No 904/2010 and Directive 2010/24/EU.\nThe structure and layout of the standard forms may be adapted to any new requirements and capabilities of the communication and information exchange systems, provided that the data and information contained therein are not substantially altered.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/425/attachment/2/article/1",
    "retrieved_at": "2026-11-01T15:12:47.334120+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}