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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

Document ECON-PR-758768 · COM(2023)0736 – C90007/2024 – 2023/0419(NLE)

Kind
Report parliamentary committee draft ECON-PR-758768
Date
6 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
TVA, AELE, EXT
Reference
COM(2023)0736 – C90007/2024 – 2023/0419(NLE)
More
Cite this page Official page (opens the official site)
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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 (COM(2023)0736),

–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 (A90000/2024),

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, 1

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.

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Permalink
https://news.eu-parl.st-solutions.dev/texts/ECON-PR-758768
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2024). “DRAFT 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, 6 February 2024. docId ECON-PR-758768. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ECON-PR-758768 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/ECON-PR-758768 (CC BY 4.0).
BibTeX 
@misc{epw-text-econ-pr-758768,
  author = {{European Parliament}},
  title = {{DRAFT 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 = {2024-02-06},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ECON-PR-758768}},
  url = {https://news.eu-parl.st-solutions.dev/texts/ECON-PR-758768},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. docId ECON-PR-758768. Data: EP Open Data API: document record (CC BY 4.0)}
}