Parliament consents to VAT cooperation amendment with Norway

Decision

The European Parliament adopted a legislative resolution (P9_TA(2024)0212) of 10 April 2024 giving its consent to the conclusion of the amendment of the Agreement between the European Union and the Kingdom of Norway in the field of value added tax. It instructed 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.

What Changes

The act approves an amended text of the existing agreement governing administrative cooperation, measures to combat fraud and procedures for recovery of claims in the field of VAT. The Parliament’s consent enables conclusion of the updated agreement as set out in the Commission proposal COM(2023)0736 and the draft amendment 16014/2023.

Who Is Affected

The amendment applies to the Union and the Kingdom of Norway and concerns authorities and institutions involved in VAT administrative cooperation, fraud prevention and recovery of claims.

Sources

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