{
  "url": "https://openlegislation.uk/eu-decision-2018-1089/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2018-1089/introduction.json",
  "legislation": "eudn/2018/1089",
  "legislation_title": "Council Decision (EU) 2018/1089 of 22 June 2018 on the conclusion, 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-2018-1089",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Decision (EU) 2018/1089\nof 22 June 2018\non the conclusion, 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 point (b) of the second subparagraph of Article 218(6) thereof,\nHaving regard to the proposal from the European Commission,\nHaving regard to the opinion of the European Parliament,\nWhereas:\n(1)\nIn accordance with Council Decision (EU) 2017/2381, 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’) was signed on 6 February 2018.\n(2)\nThe text of 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 approved,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Opinion of 29 May 2018 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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 (OJ L 340, 20.12.2017, p. 4)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "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/2018/1089/introduction",
    "retrieved_at": "2026-11-01T15:13:02.019182+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."
}