{
  "url": "https://openlegislation.uk/eu-directive-2010-88/article-2",
  "json_url": "https://openlegislation.uk/eu-directive-2010-88/article-2.json",
  "legislation": "eudr/2010/88",
  "legislation_title": "Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate",
  "legislation_url": "https://openlegislation.uk/eu-directive-2010-88",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "1. Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 1 January 2011 at the latest. They shall forthwith communicate to the Commission the text of those provisions.\nWhen Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.\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/2010/88/article/2",
    "retrieved_at": "2026-11-01T14:42:04.940822+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."
}