{
  "url": "https://openlegislation.uk/eu-regulation-2013-1286/article-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1286/article-1.json",
  "legislation": "eur/2013/1286",
  "legislation_title": "Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-1286",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Subject matter",
  "text": "1. A multi-annual action programme \"Fiscalis 2020\" (\"the programme\") is hereby established to improve the operation of the taxation systems in the internal market and to support cooperation in relation thereto.\n2. The programme shall cover the period 1 January 2014 to 31 December 2020.",
  "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/2013/1286/article/1",
    "retrieved_at": "2026-11-01T14:48:09.904805+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."
}