Attachment
United Kingdom
DRAFT
DECISION No 2/2019 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
of …
on standard forms for the communication of information, the transmission of information via the CCN/CSI network and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments
THE JOINT COMMITTEE,
Having regard to the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of the value added taxf1 (‘the Agreement’), and in particular Article 41(1) thereof,
Whereas:
(1)
Administrative cooperation under the Agreement involves mutual exchange of information.
(2)
Tools for the communication of information, such as standard forms and electronic communication systems, are already implemented within the framework of Council Regulation (EU) No 904/2010f2 and Council Directive 2010/24/EUf3 and are fully compatible with the administrative cooperation framework of the Agreement.
(3)
It is necessary to adopt practical arrangements for the implementation of points (d), (e), (g) and (h) of Article 41(2) of the Agreement,
HAS ADOPTED THIS DECISION:
Done at …, …
For the Joint Committee
The Chair
- 1Standard forms for the communication of information
- 2Transmission of information via the CCN/CSI network
- 3Organisation of contacts between central liaison offices and liaison departments
- 4Article 4
Annotations
Footnotes
- f1
- f2
-
Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).
- f3
-
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1).