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REPORT (COM(2023)0736 – C90007/2024 – 2023/0419(NLE))

On the proposal for a Council decision on the conclusion on behalf of the Union, of the amendment 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

A-9-2024-0057

Committee on Economic and Monetary Affairs · Rapporteur: Irene Tinagli

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Parliament's draft legislative resolution gives its consent to the conclusion of the amendment of the Agreement between the European Union and Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax. The amendment updates the 2018 Agreement to reflect changes in VAT cooperation between EU member states, including reinforced Eurofisc governance, joint audits, work with Europol and OLAF, sharing of import and vehicle information, new tools for exchanging information, and updated data protection references. The rapporteur states that including these changes would improve cooperation and the fight against VAT fraud, benefiting both EU member states and Norway, and align their cooperation with the structure used between EU member states.

Committee position. The Committee on Economic and Monetary Affairs gives its consent to the conclusion of the amendment of the Agreement and welcomes it as providing a solid legal framework for cooperation between Norway and member states.

Key points

  1. Parliament gives its consent to the conclusion of the amendment of the EU-Norway Agreement on administrative cooperation, combating fraud and recovery of claims in the field of value added tax.
  2. The Agreement, in force since September 2018, lets EU member states and Norway cooperate against VAT fraud and help each other recover VAT claims.
  3. The amendment reinforces the Eurofisc network through joint processing and analysis of data.
  4. The amendment introduces the possibility of joint administrative enquiries (joint audits).
  5. The amendment allows cooperation with EU law enforcement bodies Europol and OLAF.
  6. The amendment provides for sharing key information on imports and on vehicles.
  7. The amendment introduces new administrative cooperation tools, allowing information to be exchanged by means other than the standard forms.
  8. The amendment updates the legal reference to the EU's new general data protection rules and clarifies that the EU-Norway Joint Committee is not competent for general data protection disputes.
  9. The rapporteur welcomes the conclusion of the amendment and agrees with the Commission that it provides a solid legal framework for strong cooperation between Norway and member states.

Who is affected

  • EU member states and Norway: their VAT authorities gain updated tools and rules for cooperation, fraud fighting and claim recovery.
  • Eurofisc network: its governance is reinforced through joint processing and analysis of data.
  • Europol and OLAF: the amendment allows cooperation with these EU law enforcement bodies.
  • EU-Norway Joint Committee: it is clarified that it is not competent for general data protection disputes.

Figures and deadlines

  • September 2018: the Agreement entered into force.

Legal basis: Article 113 and Article 218(6), second subparagraph, point (b), of the Treaty on the Functioning of the European Union.