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DRAFT 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

ECON-PR-758768

Committee on Economic and Monetary Affairs · Rapporteur: Irene Tinagli

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This is a draft report by the Committee on Economic and Monetary Affairs on a Council decision to conclude an amendment to the EU-Norway Agreement on administrative cooperation, combating fraud and recovery of claims in value added tax (VAT). The rapporteur gives Parliament's consent to the conclusion of the amendment. The amendment updates the 2018 Agreement to include new cooperation tools such as joint audits, enhanced Eurofisc governance, cooperation with Europol and OLAF, sharing of import and vehicle information, and updated data protection rules. 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 among EU member states.

Committee position. The rapporteur proposes that Parliament give 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 VAT.

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 VAT.
  2. The Agreement, in force since September 2018, allows EU member states and Norway to cooperate against VAT fraud and assist each other in recovering VAT claims.
  3. The amendment enhances the Eurofisc network through reinforced governance, including joint processing and analysis of data.
  4. The amendment introduces the possibility of joint administrative enquiries (joint audits).
  5. The amendment allows working with other EU law enforcement bodies, namely Europol and OLAF.
  6. The amendment provides for sharing key information on imports and on vehicles.
  7. The amendment introduces new administrative cooperation tools by allowing means of information exchange other than the standard forms.
  8. The amendment updates the legal reference to the new EU 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 tax authorities will cooperate more closely against VAT fraud and in recovering VAT claims.
  • Businesses and individuals involved in cross-border VAT: the amendment aims to improve fraud detection and recovery of claims.

Figures and deadlines

  • September 2018: the date the original EU-Norway 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.