{
  "url": "https://openlegislation.uk/eu-decision-2017-2381/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2017-2381/introduction.json",
  "legislation": "eudn/2017/2381",
  "legislation_title": "Council Decision (EU) 2017/2381 of 5 December 2017 on the signing, on behalf of the Union, 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",
  "legislation_url": "https://openlegislation.uk/eu-decision-2017-2381",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Decision (EU) 2017/2381\nof 5 December 2017\non the signing, on behalf of the Union, 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\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty on the Functioning of the European Union, and in particular Article 113 in conjunction with Article 218(5) thereof,\nHaving regard to the proposal from the European Commission,\nWhereas:\n(1)\nOn 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.\n(2)\nThe 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.\n(3)\nThe 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.\n(4)\nThe Agreement should be signed,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2017/2381/introduction",
    "retrieved_at": "2026-11-01T15:13:15.816054+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}