|Author (Corporate)||Council of the European Union|
|Series Title||Official Journal of the European Union|
|Series Details||L 74|
Council Decision of 12 March 2019 establishing the position to be taken on behalf of the Union in the Joint Committee established by the Agreement between the EU and Norway on administrative cooperation in the field of value added tax (VAT).
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 aims to ensure the correct determination, assessment and collection of VAT and recovery of VAT claims, to avoid double or non-taxation and to combat VAT fraud. The Agreement entered into force oon 1 September 2018.
The Joint Committee ensures the proper functioning and implementation of the Agreement, and makes recommendations for promoting the aims of the Agreement. During its first meeting, the Joint Committee is to adopt its rules of procedure, the Service Level Agreement and other decisions concerning the proper implementation of the Agreement.
|Subject Tags||Value Added Tax [VAT]|
|Countries / Regions||Norway|
|International Organisations||European Union [EU]|