Decision 2019/425 - EU position within the Joint Committee EU-Norway on administrative cooperation, combating fraud and recovery of claims in the field of VAT - Main contents
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official 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| Legal instrument | Decision |
|---|---|
| Number legal act | Decision 2019/425 |
| Original proposal | COM(2018)832  |
| CELEX number i | 32019D0425 |
| Document | 12-03-2019; Date of adoption |
|---|---|
| Publication in Official Journal | 18-03-2019; OJ L 74 p. 67-99 |
| Effect | 12-03-2019; Entry into force Date of document See Art 2 |
| End of validity | 31-12-9999 |
18.3.2019 |
EN |
Official Journal of the European Union |
L 74/67 |
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
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113, in conjunction with Article 218(9) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) |
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 (1) (‘the Agreement’) was concluded by the Union by means of Council Decision (EU) 2018/1089 (2) and entered into force on 1 September 2018. |
(2) |
The Agreement provides for a solid legal framework for cooperation with regard to the fight against fraud and the recovery of claims in the field of value added tax. Such cooperation will benefit from the same tools currently used by the Member States for administrative cooperation and the recovery of claims, such as electronic platforms and e-forms. |
(3) |
The Joint Committee set up by the Agreement is to make recommendations and adopt decisions, in order to ensure the proper functioning and implementation of the Agreement. |
(4) |
During its first meeting, the Joint Committee is to adopt its rules of procedure, the procedure for the conclusion of service level agreements and other decisions concerning the proper implementation and functioning of the Agreement. |
(5) |
It is appropriate to establish the position to be taken on the Union's behalf in the Joint Committee, as the service level agreements and other decisions will be binding on the Union. |
(6) |
In the Joint Committee, the Union is to be represented by the Commission in accordance with Article 17(1) of the Treaty on European Union, |
HAS ADOPTED THIS DECISION:
Article 1
The position to be taken on the Union's behalf in the first meeting 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 shall be based on the draft decisions of the Joint Committee attached to this Decision.
Article 2
This Decision shall enter into force on the date of its adoption.
Done at Brussels, 12 March 2019.
For the Council
The President
E.O. TEODOROVICI
-
Council Decision (EU) 2018/1089 of 22 June 2018 on the conclusion, on behalf of the Union, 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 (OJ L 195, 1.8.2018, p. 1).
DRAFT
DECISION No 1/2019 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
of …
on the adoption of its Rules of Procedure
THE JOINT COMMITTEE,
Having 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 (1) (‘the Agreement’), and in particular Article 41(1) thereof,
Whereas:
(1) |
In accordance with Article 41(1) of the Agreement, a Joint Committee composed of representatives of the Parties has been established. |
(2) |
In accordance with Article 41(3) of the Agreement, the Joint Committee... |
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