{
  "url": "https://openlegislation.uk/eu-decision-2019-425/attachment-2",
  "json_url": "https://openlegislation.uk/eu-decision-2019-425/attachment-2.json",
  "legislation": "eudn/2019/425",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-425",
  "path": "attachment/2",
  "kind": "attachment",
  "number": null,
  "heading": null,
  "text": "DRAFT\nDECISION 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\nof …\non 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\nTHE JOINT COMMITTEE,\nHaving 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 tax (‘the Agreement’), and in particular Article 41(1) thereof,\nWhereas:\n(1)\nAdministrative cooperation under the Agreement involves mutual exchange of information.\n(2)\nTools for the communication of information, such as standard forms and electronic communication systems, are already implemented within the framework of Council Regulation (EU) No 904/2010 and Council Directive 2010/24/EU and are fully compatible with the administrative cooperation framework of the Agreement.\n(3)\nIt is necessary to adopt practical arrangements for the implementation of points (d), (e), (g) and (h) of Article 41(2) of the Agreement,\nHAS ADOPTED THIS DECISION:\nDone at …, …\nFor the Joint Committee\nThe Chair",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 195, 1.8.2018, p. 3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/425/attachment/2",
    "retrieved_at": "2026-11-01T15:12:47.334120+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."
}