{
  "url": "https://openlegislation.uk/eu-regulation-1968-260/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-1968-260/introduction.json",
  "legislation": "eur/1968/260",
  "legislation_title": "Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1968-260",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Regulation (EEC, Euratom, ECSC) No 260/68 of the Council\nof 29 February 1968\nlaying down the conditions and procedure for applying the tax for the benefit of the European Communities\nTHE COUNCIL OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing a Single Council and a Single Commission of the European Communities;\nHaving regard to the Protocol on the Privileges and Immunities of the European Communities, and in particular Article 13 thereof;\nHaving regard to the proposal from the Commission;\nWhereas it is necessary to lay down the conditions and procedure under which the salaries, wages, and emoluments of officials and other servants of the Communities, and of persons to whom Article 13 of the Protocol on Privileges and Immunities also applies, shall be liable to the tax instituted by that Article;\nHAS ADOPTED THIS REGULATION:",
  "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/1968/260/introduction",
    "retrieved_at": "2026-11-01T15:11:58.572832+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."
}