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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

Full title

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

Report A-9-2024-0057 · COM(2023)0736 – C90007/2024 – 2023/0419(NLE)

Kind
Plenary report A-9-2024-0057
Date
26 February 2024
Committee
Committee on Economic and Monetary Affairs
Rapporteur
Irene Tinagli
Dossier
2023-0419
More facts (3)
Formats
Official page PDF Word
Subject matter
AELE, EXT, TVA
Reference
COM(2023)0736 – C90007/2024 – 2023/0419(NLE)
More
Cite this page Official page (opens the official site)
Link to this page

In short

A summary of the text written by AI; ¶ opens the paragraph it rests on.

AI: In short Written by AI from the official text — check the source · deepseek-flash · 25 Sept 2026

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.

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.

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Text

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Draft european parliament legislative resolution

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

(Consultation)

The European Parliament,

–having regard to the proposal for a Council decision (COM(2023)0736),

–having regard to 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 (16014/2023),

–having regard to Article 113 and Article 218(6), second subparagraph, point (b), of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C90007/2024),

–having regard to Rules 82 and 114(8) of its Rules of Procedure,

–having regard to the report of the Committee on Economic and Monetary Affairs (A9-0057/2024),

1.Gives its consent to conclusion of the amendment of the agreement;

2.Instructs its President to forward its position to the Council, the Commission and the governments and parliaments of the Member States and of the Kingdom of Norway.

Back matter, 2

Parts that accompany the text rather than belong to it: explanatory statement, annexes, opinions appended by other committees. Collapsed.

Explanatory statement 11 blocks

The proposal addresses the amendment of the Agreement between the EU and Norway on administrative cooperation, fight against fraud and recovery of claims in the field of value added tax (VAT), which entered into force in September 2018.

The Agreement allows EU Member States and Norway to cooperate in a similar way Member States do to fight against VAT fraud, and assist each other to recover claims in the field of VAT. However, since 2018 several amendments in the cooperation in the area of VAT between EU Member States and new tools for administrative cooperation were introduced:

 enhancing the Eurofisc network through reinforced governance (joint processing and analysis of data);

 introducing the possibilities of administrative enquiries to be carried out jointly (joint audits);

 working with other law enforcement EU bodies (Europol, OLAF);

 sharing key information on imports and on vehicles;

 introducing new administrative cooperation tools, by allowing other means to exchange information than the standard forms;

 updating the legal reference to the new general data protection rules in the EU, as well as making it clear that the EU-Norway Joint Committee is not competent for general data protection disputes.

Including the above-mentioned changes into the amendment of the Agreement would allow for better cooperation and enhance the fight against VAT fraud, thus bringing added value for both the EU Member States and Norway. It will also align the cooperation between Norway and Member States to the same structure of the cooperation currently in place between EU Member States.

According to Article 218 (6) of the TFEU the Council can only adopt the decision to conclude the agreement after the European Parliament gives its opinion.

The rapporteur welcomes the conclusion of the amendment to this bilateral agreement between the EU and Norway and agrees with the Commission that the amendment of this agreement provides for a solid legal framework for a strong cooperation between Norway and Member States.

Annex: entities or persons from whom the rapporteur has received input 1 block

The rapporteur declares under her exclusive responsibility that she did not receive input from any entity or person to be mentioned in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

Procedure pages and committee votes

How the committees handled the text and how their members voted on it. Collapsed.

Procedure – committee responsible 1 block
Table from the text: Title
TitleConclusion 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
ReferencesCOM(2023)0736 – C9-0007/2024 – 2023/0419(NLE)
Date of consultation or request for consent16.2.2024
Committee responsible Date announced in plenaryECON 5.2.2024
Rapporteurs Date appointedIrene Tinagli 24.1.2024
Simplified procedure - date of decision22.2.2024
Discussed in committee22.2.2024
Date adopted22.2.2024
Date tabled26.2.2024

Connections

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Sources & citation

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Permalink
https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0057
Official source
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2024). “REPORT 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”. Text, 26 February 2024. docId A-9-2024-0057, reference A9-0057/2024. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0057 (retrieved 25 September 2026). Official source: The text on the European Parliament’s website, https://www.europarl.europa.eu/doceo/document/A-9-2024-0057_EN.html. Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-9-2024-0057 (CC BY 4.0).
BibTeX 
@misc{epw-text-a-9-2024-0057,
  author = {{European Parliament}},
  title = {{REPORT 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}},
  year = {2024},
  date = {2024-02-26},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0057}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-9-2024-0057},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. docId A-9-2024-0057, reference A9-0057/2024. Official source: https://www.europarl.europa.eu/doceo/document/A-9-2024-0057\_EN.html. Data: EP Open Data API: document record (CC BY 4.0)}
}