{
  "url": "https://openlegislation.uk/eu-regulation-2009-37/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2009-37/article-2.json",
  "legislation": "eur/2009/37",
  "legislation_title": "Council Regulation (EC) No 37/2009 of 16 December 2008 amending Regulation (EC) No 1798/2003 on administrative cooperation in the field of value added tax, in order to combat tax evasion connected with intra-Community transactions (repealed)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2009-37",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Repealed by Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2009/37/article/2",
    "retrieved_at": "2026-11-01T14:51:42.425523+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."
}