{
  "url": "https://openlegislation.uk/eu-decision-2019-425/attachment-4",
  "json_url": "https://openlegislation.uk/eu-decision-2019-425/attachment-4.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/4",
  "kind": "attachment",
  "number": null,
  "heading": null,
  "text": "DRAFT\nDECISION 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\nof …\non 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\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)\nRegulation (EU) No 1286/2013 of the European Parliament and the Council 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.\n(2)\nThe 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.\n(3)\nPursuant 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.\n(4)\nIt is necessary to adopt practical arrangements for the implementation of point (f) 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": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/425/attachment/4",
    "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."
}