Legal provisions of COM(2025)48 - Besluit (EU) 2025/942 van de Raad van 12 mei 2025 betreffende het standpunt dat namens de Europese Unie moet worden ingenomen in het Gespecialiseerd Handelscomité voor administratieve samenwerking inzake btw en inning van belastingen en rechten dat is opgericht bij de Handels- en samenwerkingsovereenkomst tussen de Europese Unie en de Europese Gemeenschap voor Atoomenergie, enerzijds, en het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland, anderzijds - Main contents
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| dossier | COM(2025)48 - Besluit (EU) 2025/942 van de Raad van 12 mei 2025 betreffende het standpunt dat namens de Europese Unie moet worden ingenomen ... |
|---|---|
| document | COM(2025)48 |
| date | May 12, 2025 |
Article 1
The position to be taken on behalf of the Union within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement (the ‘Trade Specialised Committee’) is set out in the draft Decision attached to this Decision.
Article 2
1. The position to be taken on behalf of the Union within the Trade Specialised Committee as regards further adjustment of the standard forms for the communications pursuant to Article PVAT.19(1) shall support such adjustment, provided that it is strictly necessary to bring the standard forms into line with the Exchange of Forms (EoF) system referred to in Annex II of Commission Implementing Decision C(2019) 2866.
2. The Commission shall transmit to the Council a written document setting out the particulars of the envisaged adjustment as referred to in paragraph 1. That written document shall reach the Council sufficiently in advance of the relevant meeting of the Trade Specialised Committee to allow for the discussion and endorsement of the specification of the position to be expressed on behalf of the Union at that meeting or, as the case may be, on the completion of a written procedure of the Trade Specialised Committee in which it is to decide on an adjustment of the standard forms.
Article 3
This Decision shall enter into force on the date of its adoption.