{
  "url": "https://openlegislation.uk/eu-regulation-2015-524/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-524/introduction.json",
  "legislation": "eur/2015/524",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/524 of 27 March 2015 correcting the Bulgarian version of Implementing Regulation (EU) No 79/2012 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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-524",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) 2015/524\nof 27 March 2015\ncorrecting the Bulgarian version of Implementing Regulation (EU) No 79/2012 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\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax and, in particular Articles 14, 32, 48 and 49 and Article 51(1) thereof,\nWhereas:\n(1)\nThe Bulgarian version of Commission Implementing Regulation (EU) No 79/2012 contains an error. The words ‘on the territory of the European Union’ need to be deleted from Articles 2 and 3. Therefore a correction of the Bulgarian language version is necessary. The other language versions are not affected.\n(2)\nThe measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 268, 12.10.2010, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 29, 1.2.2012, p. 13."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/524/introduction",
    "retrieved_at": "2026-11-01T14:46:45.686809+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."
}