Considerations on 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

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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
 
table>(1)The Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (1) (the ‘Trade and Cooperation Agreement’) was concluded by the Union and the European Atomic Energy Community on 30 December 2020 and entered into force on 1 May 2021.
(2)The Trade and Cooperation Agreement and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims relating to taxes and duties (the ‘Protocol’) provides for a solid legal framework for cooperation with regard to the fight against fraud and the recovery of claims. Such cooperation benefits from most of the tools currently used by the Member States for administrative cooperation and the recovery of claims.

(3)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 to make recommendations and adopt decisions in order to ensure the proper functioning and implementation of the Protocol.

(4)The Trade Specialised Committee is to adopt a decision on the procedure concerning the proper implementation and functioning of the Protocol and to lay down the standard forms for the communications.

(5)It is appropriate to establish the position to be taken on the Union’s behalf within the Trade Specialised Committee, as the decision laying down the standard forms for the communications will be binding on the Union.

(6)In view of the evolution of the Exchange of Forms (EoF) system referred to in Annex II of Commission Implementing Decision C(2019) 2866 and of the need to bring the standard forms pursuant to Article PVAT.19(1) into line with that Implementing Decision, as well as the resulting need for the position of the Union to take account of such developments, provisions on cooperation and coordination should be laid down, in line with the principle of sincere cooperation as set out in Article 13(2) of the Treaty on the European Union, for the specification of the Union’s position.

(7)The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council (2) and delivered an opinion on 28 April 2025,