Considerations on COM(2023)504 - EU position within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement with the United Kingdom

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dossier COM(2023)504 - EU position within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties ...
document COM(2023)504 EN
date October 16, 2023
 
(1)The Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, 1  ('the Trade and Cooperation Agreement') was concluded by the Union and the European Atomic Energy Community on 30 December 2020 and entered into force on 1 May 2021.

(2)The Trade and Cooperation Agreement and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims relating to taxes and duties ('the Protocol') provides for a solid legal framework for cooperation with regard to the fight against fraud and the recovery of claims. Such cooperation will benefit from most of the tools currently used by the Member States for administrative cooperation and the recovery of claims.

(3)The Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties ('the Trade Specialised Committee') set up by the Trade and Cooperation Agreement is to make recommendations and adopt decisions, in order to ensure the proper functioning and implementation of the Protocol.

(4)During its third meeting, the Trade Specialised Committee is to adopt the procedure for the conclusion of service level agreements and other decisions concerning the proper implementation and functioning of the Protocol.

(5)It is appropriate to establish the position to be taken on the Union's behalf in the Trade Specialised Committee, as the service level agreements and other decisions will be binding on the Union.