{
  "url": "https://openlegislation.uk/eu-directive-2010-24/article-28",
  "json_url": "https://openlegislation.uk/eu-directive-2010-24/article-28.json",
  "legislation": "eudr/2010/24",
  "legislation_title": "Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures",
  "legislation_url": "https://openlegislation.uk/eu-directive-2010-24",
  "path": "article/28",
  "kind": "article",
  "number": "28",
  "heading": "Transposition",
  "text": "1. Member States shall adopt and publish, by 31 December 2011, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith inform the Commission thereof.\nThey shall apply these provisions from 1 January 2012.\nWhen these provisions are adopted by Member States, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.\n2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2010/24/article/28",
    "retrieved_at": "2026-11-01T14:42:08.972069+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."
}