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Adopted text, 10 April 2024

VAT: amendment of the EU–Norway Agreement on administrative cooperation, combating fraud and recovery of claims

Document TA-9-2024-0212 · P9_TA(2024)0212 · PE758.768

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AI:In short

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. The amendment concerns 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.

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 amendment is set out in 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.
  3. The Council consulted Parliament on the proposal for a Council decision on the conclusion of the amendment.

Who is affected

  • Norway: the amendment concerns its Agreement with the EU on VAT administrative cooperation, fraud and claims recovery.
  • EU member states: the amendment concerns the Agreement with Norway on VAT administrative cooperation, fraud and claims recovery.

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

Text 11 paragraphs

Committee on Economic and Monetary Affairs

European Parliament legislative resolution of 10 April 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 (COM(2023)0736 – C9-0007/2024 – 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.