# Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast), Article 62

Extent: E+W+S+N.I.

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply from 1 January 2012.
However, Articles 33 to 37 shall apply from 1 November 2010;
Chapter V, with the exception of Articles 22 and 23, shall apply from 1 January 2013;
Articles 38 to 42 shall apply from 1 January 2012 until 31 December 2014; and
Articles 43 to 47 shall apply from 1 January 2015.

---
Source: https://www.legislation.gov.uk/eur/2010/904/article/62 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-904/article-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.