{
  "url": "https://openlegislation.uk/eu-directive-2013-42/article-2",
  "json_url": "https://openlegislation.uk/eu-directive-2013-42/article-2.json",
  "legislation": "eudr/2013/42",
  "legislation_title": "Council Directive 2013/42/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards a Quick Reaction Mechanism against VAT fraud",
  "legislation_url": "https://openlegislation.uk/eu-directive-2013-42",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "Before 1 January 2018, the Commission shall present to the European Parliament and to the Council an overall assessment report on the impact of the QRM provided for in point (1) of Article 1.",
  "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/2013/42/article/2",
    "retrieved_at": "2026-11-01T15:21:52.072545+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."
}