{
  "url": "https://openlegislation.uk/eu-regulation-2010-904",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-904.json",
  "id": "eur/2010/904",
  "title": "Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)",
  "short_title": "Regulation (EU) No 904/2010 on administrative cooperation and combating fraud in the field of value added tax",
  "long_title": "Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)",
  "citation": "EU Regulation No 904/2010",
  "type": "eur",
  "year": "2010",
  "number": "904",
  "version": "current",
  "date": "2010-10-07",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 25,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2010-904/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
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      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-1",
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      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/2",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-2",
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      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/4",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-4",
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      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/5",
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      "status": null,
      "parent": "chapter/I"
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    {
      "path": "article/6",
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    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "EXCHANGE OF INFORMATION ON REQUEST",
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      "status": null,
      "parent": null
    },
    {
      "path": "chapter/II/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Request for information and for administrative enquiries",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/7",
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      "path": "article/8",
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    {
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      "status": null,
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    {
      "path": "chapter/II/section/2",
      "kind": "section",
      "number": "2",
      "heading": "Time limit for providing information",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/10",
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      "status": null,
      "parent": "chapter/II/section/2"
    },
    {
      "path": "article/11",
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    {
      "path": "article/12",
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      "parent": "chapter/II/section/2"
    },
    {
      "path": "chapter/III",
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      "heading": "EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST",
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      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
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    {
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      "heading": null,
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      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "article/15",
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      "status": null,
      "parent": "chapter/III"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "FEEDBACK",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/16",
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      "status": null,
      "parent": "chapter/IV"
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    {
      "path": "chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "STORAGE AND EXCHANGE OF SPECIFIC INFORMATION",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/17",
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      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-17",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/18",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-18",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/19",
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      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/20",
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      "number": "20",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/21",
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      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-21",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/21a",
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      "number": "21a",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-21a",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/22",
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      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-22",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-23",
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "article/24",
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      "number": "24",
      "heading": null,
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      "status": null,
      "parent": "chapter/V"
    },
    {
      "path": "chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "REQUEST FOR ADMINISTRATIVE NOTIFICATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/25",
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      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "article/26",
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      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-26",
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      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "article/27",
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      "heading": null,
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      "status": null,
      "parent": "chapter/VI"
    },
    {
      "path": "chapter/VII",
      "kind": "chapter",
      "number": "VII",
      "heading": "PRESENCE IN ADMINISTRATIVE OFFICES AND DURING ADMINISTRATIVE ENQUIRIES AND ADMINISTRATIVE ENQUIRIES CARRIED OUT JOINTLY",
      "url": null,
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      "parent": null
    },
    {
      "path": "article/28",
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      "status": null,
      "parent": "chapter/VII"
    },
    {
      "path": "chapter/VIII",
      "kind": "chapter",
      "number": "VIII",
      "heading": "SIMULTANEOUS CONTROLS",
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      "status": null,
      "parent": null
    },
    {
      "path": "article/29",
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      "status": null,
      "parent": "chapter/VIII"
    },
    {
      "path": "article/30",
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      "number": "30",
      "heading": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/VIII"
    },
    {
      "path": "chapter/IX",
      "kind": "chapter",
      "number": "IX",
      "heading": "PROVIDING INFORMATION TO TAXABLE PERSONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/31",
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      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-31",
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      "status": null,
      "parent": "chapter/IX"
    },
    {
      "path": "article/32",
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      "status": null,
      "parent": "chapter/IX"
    },
    {
      "path": "chapter/X",
      "kind": "chapter",
      "number": "X",
      "heading": "EUROFISC",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/33",
      "kind": "article",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/X"
    },
    {
      "path": "article/34",
      "kind": "article",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-34",
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      "status": null,
      "parent": "chapter/X"
    },
    {
      "path": "article/35",
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      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-35",
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      "status": null,
      "parent": "chapter/X"
    },
    {
      "path": "article/36",
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      "status": null,
      "parent": "chapter/X"
    },
    {
      "path": "article/37",
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      "status": null,
      "parent": "chapter/X"
    },
    {
      "path": "chapter/XI",
      "kind": "chapter",
      "number": "XI",
      "heading": "PROVISIONS CONCERNING THE SPECIAL SCHEMES IN CHAPTER 6 OF TITLE XII OF DIRECTIVE 2006/112/EC",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/XI/section/1",
      "kind": "section",
      "number": "1",
      "heading": "Provisions applicable until 31 December 2014",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI"
    },
    {
      "path": "article/38",
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      "number": "38",
      "heading": null,
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      "status": null,
      "parent": "chapter/XI/section/1"
    },
    {
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    {
      "path": "article/40",
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      "number": "40",
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      "status": null,
      "parent": "chapter/XI/section/1"
    },
    {
      "path": "article/41",
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      "number": "41",
      "heading": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI/section/1"
    },
    {
      "path": "article/42",
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      "number": "42",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI/section/1"
    },
    {
      "path": "chapter/XI/section/2",
      "kind": "section",
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      "heading": "Provisions applicable from 1 January 2015",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI"
    },
    {
      "path": "article/43",
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      "status": null,
      "parent": "chapter/XI/section/2"
    },
    {
      "path": "article/44",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI/section/2"
    },
    {
      "path": "article/45",
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      "heading": null,
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      "status": null,
      "parent": "chapter/XI/section/2"
    },
    {
      "path": "article/46",
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      "heading": null,
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XI/section/2"
    },
    {
      "path": "article/47",
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      "number": "47",
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      "status": null,
      "parent": "chapter/XI/section/2"
    },
    {
      "path": "chapter/XII",
      "kind": "chapter",
      "number": "XII",
      "heading": "EXCHANGE AND CONSERVATION OF INFORMATION IN THE CONTEXT OF THE PROCEDURE FOR THE REFUND OF VAT TO TAXABLE PERSONS NOT ESTABLISHED IN THE MEMBER STATE OF REFUND BUT ESTABLISHED IN ANOTHER MEMBER STATE",
      "url": null,
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      "status": null,
      "parent": null
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    {
      "path": "article/48",
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      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XII"
    },
    {
      "path": "chapter/XIII",
      "kind": "chapter",
      "number": "XIII",
      "heading": "RELATIONS WITH THE COMMISSION AND OTHER INSTITUTIONS, BODIES, OFFICES AND AGENCIES OF THE UNION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/49",
      "kind": "article",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-49",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XIII"
    },
    {
      "path": "chapter/XIV",
      "kind": "chapter",
      "number": "XIV",
      "heading": "RELATIONS WITH THIRD COUNTRIES",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/50",
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      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2010-904/article-50",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/XIV"
    },
    {
      "path": "chapter/XV",
      "kind": "chapter",
      "number": "XV",
      "heading": "CONDITIONS GOVERNING THE EXCHANGE OF INFORMATION",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/51",
      "kind": "article",
      "number": "51",
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