{
  "url": "https://openlegislation.uk/eu-regulation-2010-904/article-62",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-904/article-62.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/62",
  "kind": "article",
  "number": "62",
  "heading": null,
  "text": "This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.\nIt shall apply from 1 January 2012.\nHowever, Articles 33 to 37 shall apply from 1 November 2010;\nChapter V, with the exception of Articles 22 and 23, shall apply from 1 January 2013;\nArticles 38 to 42 shall apply from 1 January 2012 until 31 December 2014; and\nArticles 43 to 47 shall apply from 1 January 2015.",
  "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/62",
    "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."
}