Considerations on COM(2023)734 - Signing of the amendment of the Agreement with Norway on administrative cooperation, combating fraud and recovery of claims in the field of VAT

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dossier COM(2023)734 - Signing of the amendment of the Agreement with Norway on administrative cooperation, combating fraud and recovery of claims ...
document COM(2023)734 EN
date February 20, 2024
 
(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 11  (‘the Agreement’) has 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, 12  

(3)On 26 April 2022 the Council authorised the Commission to open negotiations for an amendment of the agreement with Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax.

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

(5)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 13 .

(6)The amendment of the Agreement should be signed.