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report parliamentary committee draft, 6 February 2024

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))

Committee on Economic and Monetary Affairs · Rapporteur: Irene Tinagli

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AI:In short

This is a draft report by the Committee on Economic and Monetary Affairs on a Council decision to conclude an amendment to the EU-Norway Agreement on administrative cooperation, combating fraud and recovery of claims in value added tax (VAT). The rapporteur gives Parliament's consent to the conclusion of the amendment. The amendment updates the 2018 Agreement to include new cooperation tools such as joint audits, enhanced Eurofisc governance, cooperation with Europol and OLAF, sharing of import and vehicle information, and updated data protection rules. 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 among EU member states.

Position. The rapporteur proposes that Parliament give 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 VAT.

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 VAT.
  2. The Agreement, in force since September 2018, allows EU member states and Norway to cooperate against VAT fraud and assist each other in recovering VAT claims.
  3. The amendment enhances the Eurofisc network through reinforced governance, including joint processing and analysis of data.
  4. The amendment introduces the possibility of joint administrative enquiries (joint audits).
  5. The amendment allows working with other EU law enforcement bodies, namely Europol and OLAF.
  6. The amendment provides for sharing key information on imports and on vehicles.
  7. The amendment introduces new administrative cooperation tools by allowing means of information exchange other than the standard forms.
  8. The amendment updates the legal reference to the new EU 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 tax authorities will cooperate more closely against VAT fraud and in recovering VAT claims.
  • Businesses and individuals involved in cross-border VAT: the amendment aims to improve fraud detection and recovery of claims.

Figures and deadlines

  • September 2018: the date the original EU-Norway 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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Full text

Draft european parliament legislative resolution 10 paragraphs

(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.

Explanatory statement 11 paragraphs

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.