{
  "url": "https://openlegislation.uk/eu-decision-2015-1478/annex/article-23",
  "json_url": "https://openlegislation.uk/eu-decision-2015-1478/annex/article-23.json",
  "legislation": "eudn/2015/1478",
  "legislation_title": "Commission Implementing Decision (EU) 2015/1478 of 19 August 2015 on setting up the European Spallation Source as a European Research Infrastructure Consortium (European Spallation Source ERIC) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-1478",
  "path": "annex/article/23",
  "kind": "article",
  "number": "23",
  "heading": "Financial year",
  "text": "The financial year of the Organisation shall begin on 1 January and shall end on 31 December of each year.\nThe first year of business shall be a short financial year beginning from the date of the entry into force of the Commission Implementing Decision establishing the Organisation and ending on 31 December of that year.",
  "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/eudn/2015/1478/annex/article/23",
    "retrieved_at": "2026-11-01T15:14:15.281720+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."
}