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VAT: amendment of the EU–Norway Agreement on administrative cooperation, combating fraud and recovery of claims

TA-9-2024-0212 · P9_TA(2024)0212 · PE758.768

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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. The amendment concerns 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.

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 amendment is set out in the draft 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.
  3. The Council consulted Parliament on the proposal for a Council decision on the conclusion of the amendment.

Who is affected

  • Norway: the amendment concerns its Agreement with the EU on VAT administrative cooperation, fraud and claims recovery.
  • EU member states: the amendment concerns the Agreement with Norway on VAT administrative cooperation, fraud and claims recovery.

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