{
  "url": "https://openlegislation.uk/eu-regulation-2012-79/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-79/article-2.json",
  "legislation": "eur/2012/79",
  "legislation_title": "Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-79",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Categories of information to be exchanged without prior request",
  "text": "The categories of information subject to automatic exchange, in accordance with Article 13 of Regulation (EU) No 904/2010, shall be the following:\n(1) information on non-established traders;\n(2) information on new means of transport.",
  "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/2012/79/article/2",
    "retrieved_at": "2026-11-01T14:49:37.183623+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."
}