{
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    "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",
    "citation": "EU Regulation No 904/2010",
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        "provisions": "Art. 17 para. 2",
        "url": "https://openlegislation.uk/eu-regulation-2010-904"
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        "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",
        "provisions": "Art. 31 para. 2a",
        "url": "https://openlegislation.uk/eu-regulation-2010-904"
      },
      "affecting": {
        "id": "eudr/2020/285",
        "title": "Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises",
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        "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",
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      },
      "affecting": {
        "id": "eudr/2020/285",
        "title": "Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises",
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        "title": "Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax",
        "provisions": "Art. 32 para. 1",
        "url": "https://openlegislation.uk/eu-regulation-2010-904"
      },
      "affecting": {
        "id": "eudr/2020/285",
        "title": "Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises",
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    {
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        "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",
        "provisions": "Art. 17 para. 1 Point (g)",
        "url": "https://openlegislation.uk/eu-regulation-2010-904"
      },
      "affecting": {
        "id": "eudr/2020/285",
        "title": "Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises",
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    },
    {
      "type": "addition",
      "affected": {
        "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",
        "provisions": "Art. 21 para. 2b",
        "url": "https://openlegislation.uk/eu-regulation-2010-904"
      },
      "affecting": {
        "id": "eudr/2020/285",
        "title": "Council Directive (EU) 2020/285 of 18 February 2020 amending Directive 2006/112/EC on the common system of value added tax as regards the special scheme for small enterprises and Regulation (EU) No 904/2010 as regards the administrative cooperation and exchange of information for the purpose of monitoring the correct application of the special scheme for small enterprises",
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  "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."
}