{
  "url": "https://openlegislation.uk/eu-regulation-2010-904/article-42",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-904/article-42.json",
  "legislation": "eur/2010/904",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2010-904",
  "path": "article/42",
  "kind": "article",
  "number": "42",
  "heading": null,
  "text": "Member States shall notify by electronic means the competent authorities of the other Member States of the relevant bank account numbers for receiving payments according to Article 41.\nMember States shall without delay notify by electronic means the competent authorities of the other Member States and the Commission of changes in the standard tax rate.",
  "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/eur/2010/904/article/42",
    "retrieved_at": "2026-11-01T14:50:35.323950+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."
}