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United Kingdom

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DRAFT

DECISION No 4/2019 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 the amount and modalities of the financial contribution to be made by Norway to the general budget of the Union in respect of the cost generated by its participation in the European Information Systems

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)

Regulation (EU) No 1286/2013 of the European Parliament and the Councilf2 lays down the rules for the development, operation and maintenance of the European Information Systems, which are set out in point A of the Annex to that Regulation.

(2)

The Common Communication Network / Common System Interface (‘CCN/CSI’) and the electronic forms to be adopted pursuant to point (d) of Article 41(2) of the Agreement are Union components of the European Information Systems.

(3)

Pursuant to Article 9(3) of Regulation (EU) No 1286/2013, the use of the Union components of the European Information Systems by non-participating countries is subject to agreements with those countries to be concluded in accordance with Article 218 of the Treaty on the Functioning of the European Union.

(4)

It is necessary to adopt practical arrangements for the implementation of point (f) of Article 41(2) of the Agreement,

HAS ADOPTED THIS DECISION:

Done at …, …

For the Joint Committee

The Chair

  1. 1Installation costs
  2. 2Yearly financial contribution
  3. 3Method of payment
  4. 4Article 4

Annotations

Footnotes

f1

OJ L 195, 1.8.2018, p. 3.

f2

Regulation (EU) No 1286/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme to improve the operation of taxation systems in the European Union for the period 2014-2020 (Fiscalis 2020) and repealing Decision No 1482/2007/EC (OJ L 347, 20.12.2013, p. 25).