Considerations on COM(2017)624 - Signing of the Agreement with Norway on administrative cooperation, combating fraud and recovery of claims in the field of VAT

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table>(1)On 9 December 2014, the Council authorised the Commission to open negotiations for an agreement with Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax.
(2)The text 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’), which is the result of the negotiations, duly reflects the negotiating directives issued by the Council.

(3)The European Data Protection Supervisor was consulted in accordance with Article 28(2) of Regulation (EC) No 45/2001 of the European Parliament and of the Council (1).

(4)The Agreement should be signed,