{
  "url": "https://openlegislation.uk/eu-regulation-2010-904/article-59",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-904/article-59.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/59",
  "kind": "article",
  "number": "59",
  "heading": null,
  "text": "1. By 1 November 2013 and thereafter every five years, the Commission shall report to the European Parliament and the Council on the application of this Regulation.\n2. Member States shall communicate to the Commission the text of any provisions of national law which they adopt in the field covered by this Regulation.",
  "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/59",
    "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."
}