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Council Decision (EU) 2019/425 of 12 March 2019 on the position to be taken on behalf of the European Union within the Joint Committee established by 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

EU Decision 2019/425 · Adopted 12 March 2019 · Extends to United Kingdom

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Council Decision (EU) 2019/425

of 12 March 2019

on the position to be taken on behalf of the European Union within the Joint Committee established by 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 COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113, in conjunction with Article 218(9) thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)

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 taxf1 (‘the Agreement’) was concluded by the Union by means of Council Decision (EU) 2018/1089f2 and entered into force on 1 September 2018.

(2)

The Agreement provides for a solid legal framework for cooperation with regard to the fight against fraud and the recovery of claims in the field of value added tax. Such cooperation will benefit from the same tools currently used by the Member States for administrative cooperation and the recovery of claims, such as electronic platforms and e-forms.

(3)

The Joint Committee set up by the Agreement is to make recommendations and adopt decisions, in order to ensure the proper functioning and implementation of the Agreement.

(4)

During its first meeting, the Joint Committee is to adopt its rules of procedure, the procedure for the conclusion of service level agreements and other decisions concerning the proper implementation and functioning of the Agreement.

(5)

It is appropriate to establish the position to be taken on the Union's behalf in the Joint Committee, as the service level agreements and other decisions will be binding on the Union.

(6)

In the Joint Committee, the Union is to be represented by the Commission in accordance with Article 17(1) of the Treaty on European Union,

HAS ADOPTED THIS DECISION:

Annotations to the whole text

Footnotes

f1

OJ L 195, 1.8.2018, p. 3.

f2

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 (OJ L 195, 1.8.2018, p. 1).

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Attachment
  5. 1Article 1
  6. 2Article 2
  7. Schedule ANNEX: Rules of procedure of the Joint Committee established by 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
  8. 1Composition and chairmanship
  9. 2Observers and experts
  10. 3Convening a meeting
  11. 4Agenda
  12. 5Secretarial support
  13. 6Minutes of the meeting
  14. 7Adoption of decisions and recommendations
  15. 8Expenses
  16. Attachment
  17. 1Standard forms for the communication of information
  18. 2Transmission of information via the CCN/CSI network
  19. 3Organisation of contacts between central liaison offices and liaison departments
  20. 4Article 4
  21. Attachment
  22. 1Article 1
  23. 2Article 2
  24. Schedule ANNEX I: Service Level Agreement for the systems and the applications for administrative cooperation and recovery of claims in the area of VAT
  25. APPLICABLE ACTS AND REFERENCE DOCUMENTS
  26. 1.1APPLICABLE ACTS
  27. 1.2REFERENCE DOCUMENTS
  28. TERMINOLOGY
  29. 2.1ACRONYMS
  30. 2.2DEFINITIONS
  31. 3INTRODUCTION
  32. 3.1SCOPE OF THE SLA
  33. 3.2AGREEMENT PERIOD
  34. 4RESPONSIBILITIES
  35. 4.1SERVICES PROVIDED BY THE COMMISSION TO NORWAY
  36. 4.2SERVICES PROVIDED BY NORWAY TO COMMISSION
  37. 5SERVICE LEVEL REVIEW
  38. COMMISSION SERVICE LEVELS
  39. Service desk
  40. 5.1.1.1Agreement
  41. 5.1.1.2Reporting
  42. Statistical Service
  43. 5.1.2.1Agreement
  44. 5.1.2.2Reporting
  45. Exchange of Forms
  46. 5.1.3.1Agreement
  47. 5.1.3.2Reporting
  48. Problem Management
  49. 5.1.4.1Agreement
  50. 5.1.4.2Reporting
  51. Security Management
  52. 5.1.5.1Agreement
  53. 5.1.5.2Reporting
  54. NORWAY'S SERVICE LEVELS
  55. All Service Level Management Areas
  56. 5.2.1.1Agreement
  57. 5.2.1.2Reporting
  58. Service desk
  59. 5.2.2.1Agreement
  60. 5.2.2.2Reporting
  61. QUALITY MEASUREMENT
  62. 6.1AGREEMENT
  63. 6.2REPORTING
  64. 7APPROVAL OF THE SLA
  65. 8CHANGES TO THE SLA
  66. 9CONTACT POINT
  67. Schedule ANNEX II: Service Level Agreement for the Common Communication Network / Common System Interface services (‘CCN/CSI SLA’)
  68. APPLICABLE ACTS AND REFERENCE DOCUMENTS
  69. 1.1APPLICABLE ACTS
  70. 1.2REFERENCE DOCUMENTS
  71. TERMINOLOGY
  72. 2.1ACRONYMS
  73. 2.2DEFINITIONS OF TERMS FOR THE PURPOSE OF THE CCN/CSI SLA
  74. 3INTRODUCTION
  75. 3.1SCOPE OF THE CCN/CSI SLA
  76. 3.2CCN/CSI SERVICE DEFINITION AND CHARACTERISTICS
  77. 3.3AGREEMENT PERIOD
  78. RESPONSIBILITIES
  79. 4.1OBLIGATIONS OF THE SERVICE PROVIDER (OSP)
  80. 4.2OBLIGATIONS OF THE SERVICE REQUESTER (OSR)
  81. SERVICES PROVIDED BY THE SERVICE PROVIDER
  82. 4.3.1IT Service Desk
  83. 4.3.1.1Incident and problem management
  84. 4.3.2Tools supporting the Service Management
  85. 4.3.3ICT Infrastructure Management and Operations
  86. 4.3.3.1Availability Management
  87. 4.3.3.2Contingency Management
  88. 4.3.3.3Application Configuration Data Management
  89. 4.3.4Security Management
  90. 4.3.5Documentation management
  91. 4.3.6Reporting and statistics
  92. 4.3.7Training
  93. SERVICE LEVEL MEASUREMENT
  94. 5.1SERVICE LEVEL
  95. APPLICABLE SERVICE QUALITY INDICATORS
  96. 5.2.1Individual CCN/CSI Site Availability
  97. 5.2.2SQI on the Duty Period
  98. 5.2.3SQI on the Notification Service
  99. 5.2.4SQI on the Contingency Management
  100. 5.2.5SQI on the Application Configuration Data management
  101. 5.2.6SQI on the Acknowledgment Delay
  102. 5.2.7SQI on the Resolution Delay
  103. 6APPROVAL OF THE SLA
  104. 7CHANGES TO THE SLA
  105. 8CONTACT POINT
  106. Attachment
  107. 1Installation costs
  108. 2Yearly financial contribution
  109. 3Method of payment
  110. 4Article 4