{
  "legislation": {
    "id": "eur/2020/21",
    "title": "Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending 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",
    "short_title": "Regulation (EU) 2020/21 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for…",
    "citation": "EU Regulation 2020/21",
    "type": "eur",
    "date": "2020-01-14",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/eu-regulation-2020-21",
    "json_url": "https://openlegislation.uk/eu-regulation-2020-21.json"
  },
  "direction": "made_by",
  "with": "eur/2012/79",
  "count": 1,
  "effects": [
    {
      "type": "replacement",
      "affected": {
        "id": "eur/2012/79",
        "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",
        "provisions": "Art. 7 para. 2 Point (d)",
        "url": "https://openlegislation.uk/eu-regulation-2012-79"
      },
      "affecting": {
        "id": "eur/2020/21",
        "title": "Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending 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",
        "provisions": "Regulation",
        "url": "https://openlegislation.uk/eu-regulation-2020-21"
      },
      "applied": false,
      "requires_applied": false,
      "in_force_date": "2021-01-01"
    }
  ],
  "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."
}