I have copied a code for the action for the Belgian VAT report. I am unable to find any information how that works and what it does it is very different from other actions?

I am wondering about the context. Usually actions have res_model and view_type, here we have context.
Also we have url in the context. Why is the url such: "/account_reports/output_format/financial_report/"

<record id="action_account_report_l10n_be_vat" model="ir.actions.client">
    <field name="name">Déclaration périodique à la TVA</field>
    <field name="tag">account_report_generic</field>
    <field name="context" eval="{'url': '/account_reports/output_format/financial_report/' + str(ref('account_financial_report_l10n_be_tva0')), 'model': 'account.financial.html.report', 'id': ref('account_financial_report_l10n_be_tva0')}" />
</record>