Considerations on COM(2023)736 - Conclusion of the amendment of the Agreement with Norway on administrative cooperation, combating fraud and recovery of claims in the field of VAT

Please note

This page contains a limited version of this dossier in the EU Monitor.

 
dossier COM(2023)736 - Conclusion of the amendment of the Agreement with Norway on administrative cooperation, combating fraud and recovery of ...
document COM(2023)736 EN
date November 24, 2023
 
(1)The cooperation framework under the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax 12  (‘the Agreement’) has already shown very positive outcome; 

(2)New tools for cooperation have been introduced in the EU legislation with the amendment of Council Regulation (EU) 904/2010 by Council Regulation (EU) 2018/1541 13 ;

(3)Therefore the Agreement needs to be amended to provide the Member States with new cooperation tools with Norway;

(4)The text of the amendment of the Agreement, which is the result of the negotiations, duly reflects the negotiating directives issued by the Council.

(5)In accordance with Council Decision (EU) XXXX ( 14 ), the amendment of the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax (‘the Agreement’) was signed on xxxx [subject to its conclusion at a later date]. The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EC) No 2018/1725 of the European Parliament and of the Council 15 .

(6)The Agreement should be approved on behalf of the European Union.