Council Decision (EU) 2023/2408

Contents

THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113, in conjunction with Article 218(9) thereof,Having regard to the proposal from the European Commission,Whereas:

(1)The Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part^note (the ‘Trade and Cooperation Agreement’) was concluded by the Union by means of Council Decision (EU) 2021/689^note and entered into force on 1 May 2021.

(2)The Trade and Cooperation Agreement and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for the recovery of claims relating to taxes and duties (the ‘Protocol’) provide for a solid legal framework for cooperation with regard to the fight against fraud and the recovery of claims. Such cooperation will benefit from most of the tools currently used by the Member States for administrative cooperation and the recovery of claims.

(3)The Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties (the ‘Trade Specialised Committee’) established by the Trade and Cooperation Agreement is to make recommendations and adopt decisions, in order to ensure the proper functioning and implementation of the Protocol.

(4)During its third meeting, the Trade Specialised Committee is to adopt a decision on the procedure for the conclusion of service level agreements and other decisions concerning the proper functioning and implementation of the Protocol.

(5)It is appropriate to establish the position to be taken on the Union’s behalf within the Trade Specialised Committee, as the service level agreements and other decisions to be adopted by the Trade Specialised Committee will be binding on the Union,

HAS ADOPTED THIS DECISION:

Article 1 #

The position to be taken on the Union's behalf in the third meeting of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties (the ‘Trade Specialised Committee’), established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, is set out in the draft Decisions of the Trade Specialised Committee attached to this Decision.

Article 2 #

The position to be taken on the Union’s behalf in the third meeting of the Trade Specialised Committee as regards the new forms for assistance with administrative notifications set out in the draft Decision of the Trade Specialised Committee attached to this Decision on standard forms for the communication of information and statistical data shall, in addition to the position to be taken as referred to in Article 1 of this Decision, be to agree to a future adjustment of the forms contained in Annex I to that draft Decision, so as to bring them in alignment with the Exchange of Forms (EoF) system referred to in Annex II to Commission Implementing Decision C(2019) 2866^note. The Union shall seek to agree with the United Kingdom that, pending such alignment, the full use of those features will be made on a voluntary basis by both Parties.

Article 3 #

This Decision shall enter into force on the date of its adoption.

Annex I · Standard forms for the communication of requests, information and feedback under title II [administrative cooperation and combating vat fraud]

Standard form for requests for information, for spontaneous exchange of information and for feedback between EU Member States and the United Kingdom under the Protocol on administrative cooperation and combating fraud in the area of VAT

Exchange of information reference:

A)BASIC INFORMATION
A1
Requesting State:	Requested State:
Requesting authority:	Requested authority:
A2
Official dealing with the request/exchange in the requesting authority:	Official dealing with the reply to the request/exchange in the requested authority:
Name:	Name:
Email:	Email:
Telephone:	Telephone:
Language:	Language:
A3
Requesting authority national reference:	Requested authority national reference:
Space reserved for the requesting authority:	Space reserved for the requested authority:
A4
Date of transmission of the request/exchange:	Date of transmission of the reply:
A5
No of attachments to the request/exchange:	No of attachments to the reply:
A6	A7
—General request/exchange	☐I, requested authority, will not be able to reply within the following deadlines:
—Request for information	—3 months
—Spontaneous exchange of information	—1 month for information that is already in my possession
☐Feedback on spontaneous exchange of information is requested	Reason for delay:
—Anti-fraud request/exchange
—Request for information
—Missing Trader Fraud – Registration control/Business activity
—Spontaneous supply of information
☐Feedback on spontaneous information is requested

	☐Expected time of reply:
	☐The requested authority of the State authorises the transmission of the information to another State (Article PVAT.6(6) of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties)☐Feedback on the reply is requested
Pursuant to Article PVAT.6(4) of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties, the State providing the information shall, on the basis of a reasoned request, permit the use of the information received for purposes other than those referred to in Article PVAT.2(1) of that Protocol.

B)REQUEST FOR GENERAL INFORMATION
Requesting authority	Requested authority	Requested authority^note
B1VAT identification number (if not, tax identification number)	B1VAT identification number (if not, tax identification number)—Please fill in
	—Please confirm	— I confirm — I do not confirm
VAT number:	VAT number:	VAT number:
☐VAT number not available	☐VAT number not available	☐VAT number not available
Tax identification number:	Tax identification number:	Tax identification number:
B2Name	B2Name—Please fill in
	—Please confirm	— I confirm — I do not confirm
		Name:
B3Trading name	B3Trading name—Please fill in
	—Please confirm	— I confirm — I do not confirm
		Trading name:
B4Address	B4Address—Please fill in
	—Please confirm	— I confirm — I do not confirm
		Address:
B5The following dates in the format (YYYY/MM/DD):	B5The following dates in the format (YYYY/MM/DD):—Please fill in
	—Please confirm	— I confirm — I do not confirm
(a) issue of the VAT/tax identification number	(a) issue of the VAT/tax identification number	(a) issue of the VAT/tax identification number
(b) cancellation of the VAT/tax identification number	(b) cancellation of the VAT/tax identification number	(b) cancellation of the VAT/tax identification number
(c) Incorporation	(c) Incorporation	(c) Incorporation
B6Date of commencement of activity	B6Date of commencement of activity—Please fill in
	—Please confirm	— I confirm — I do not confirm
	Date of commencement of activity	Date of commencement of activity
B7Date of cessation of activity	B7Date of cessation of activity—Please fill in
	—Please confirm	— I confirm — I do not confirm
	Date of cessation of activity	Date of cessation of activity
B8Names of the managers/directors	B8Names of the managers/directors—Please fill in
	—Please confirm	— I confirm — I do not confirm
B9Names of the owners, proprietors, associates, partners, agents, stakeholders or persons having other rights in the business	B9Names of the owners, proprietors, associates, partners, agents, stakeholders or persons having other rights in the business—Please fill in
	—Please confirm	— I confirm — I do not confirm
B10Nature of the activity	B10 Nature of the activity—Please fill in
	—Please confirm	— I confirm — I do not confirm
(a) Legal status of the business	(a) Legal status of the business	(a) Legal status of the business
(b) Actual principal activity	(b) Actual principal activity	(b) Actual principal activity
B11Nature of the transaction	Nature of the transactionB11Goods/services involved—Please fill in	Nature of the transactionB11Goods/services involved
	—Please confirm	— I confirm — I do not confirm
Period and amount to which the request/exchange relatesB12Supply of goods from one country to another
From	Period	Period
To	Amount	Amount
Sources:☐ VAT information exchange system (VIES)☐ Other
B13Supply of services from one country to another
From	Period	Period
To	Amount	Amount
Sources:☐ VIES☐ Other

C)ADDITIONAL INFORMATION
Registration
☐ C1The taxable person in the requested State (☐)/the taxable person in the requesting State (☐) is currently not identified for VAT purposes.According to the VIES or other sources, supplies have been made after the date of cessation of the activity. Please explain.
☐ C2The taxable person in the requested State (☐)/the taxable person in the requesting State (☐) is not identified for VAT purposes.According to the VIES or other sources, supplies have been made before the date of registration. Please explain.
Transactions of goods/services
Goods☐ C3According to the VIES or other sources, the taxable person in the requested State made supplies of goods but the taxable person in the requesting State either:did not declare a purchase of the goods;denies receipt of the goods;declared a purchase for a different amount and the declared amount is:Please investigate and explain.
☐I attach copies of documents in my possession.
☐ C4The purchase declared by the taxable person in the requesting State does not correspond with the information from VIES or other sources. Please investigate and explain.
☐ C5Please provide the addresses where the goods were delivered.
Addresses:
☐ C6The taxable person in the requesting State claims to have made supply to a person in the requested State. Please confirm that the goods were received and whether they were:
☐accounted for:	— Yes	— No
☐declared/paid by a taxable person in the requested State	— Yes	— No
Name and/or VAT identification number of the taxable person in the requested State.
Prior/onward movement of the goods☐ C7From whom were the goods purchased? Please provide names, trading names and VAT numbers in box C41.☐ C8To whom were the goods sold on? Please provide names, trading names and VAT numbers in box C41.
Services☐ C9According to the VIES or other sources, the taxable person in the requested State made supplies of services taxable in the requesting State but the taxable person in the requesting State either:did not declare the service;denies having received the service;declared having received the service for a different amount and the declared amount is:Please investigate and explain.
☐I attach copies of documents in my possession.☐ C10The purchase declared by the taxable person in the requesting State does not correspond with the information from the VIES or other sources. Please investigate and explain.☐ C11Please provide the addresses where the services were provided.
Addresses:
☐ C12The taxable person in the requesting State claims to have made supply to a person in the requested State. Please confirm that the services were provided and whether they were:
☐accounted for:	— Yes	—No
☐declared/paid by a taxable person in the requested State	— Yes	— No
Name and/or VAT identification number of the taxable person in the requested State.
Transport of goods☐ C13Please provide the name/VAT identification number and the address of the transporter.
Name and/or VAT identification number and address:
☐ C14Who ordered and paid the transportation of the goods?
Name and/or VAT identification number and address:
☐ C15Who is the owner of the means of transport used?
Name and/or VAT identification number and address:
Invoices☐ C16Please provide the amount invoiced and currency.

Payment☐ C17Please provide the amount paid and currency.

☐ C18Please provide the name of the bank account holder and the number of the account from which and/or to which the payment was made.
From:Name of the account holder:IBAN number or account number:Bank:To:Name of the account holder:IBAN number or account number:Bank:
☐ C19Please provide the following details where the payment was made in cash:☐ Who handed over the money, to whom, where and when?☐ What document (cash receipt, etc.) was issued confirming the payment?
☐ C20Is there any evidence of third party payments? If yes, please provide additional information in box C41	— Yes	— No
Placing of an order☐ C21Please furnish all available details of the person placing the order, how the order was placed and how the contact was established between the supplier and the customer.
Goods covered by special schemes/particular proceduresPlease tick the appropriate box and enter your question in box C40☐ C22Triangular transactions.☐ C23Margin scheme.☐ C24Distance sales of goods☐ covered by the Union scheme☐ covered by the Import scheme☐ C25New means of transport sold to non-taxable persons.☐ C26Exemption under Customs Procedure 42XX/63XX.☐ C27Gas and electricity.☐ C28Call-off stock arrangements.☐ C29Others:
Services covered by particular provisionsPlease tick the appropriate box and enter your question in box C40☐ C30Supply of services provided by an intermediary.☐ C31Supply of services connected to immovable property.☐ C32Supplies of passenger transport.☐ C33Supplies of transport of goods.☐ C34Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable tangible property.☐ C35Supply of restaurant and catering services other than as provided for at C37.☐ C36Supply of transport hire.☐ C37Supply of restaurant and catering services for consumption on board of ships, aircraft or trains.☐ C38Supply of services☐ covered by the non-Union scheme☐ covered by the Union scheme☐ C39Services for which effective use and enjoyment rules are applied.☐ C40Background information and further questions
C41Free text reply box

D)REQUEST FOR DOCUMENTS
Please provide copies of the following documents (where applicable see amount and period in part B12 and B13)
☐ D1Invoices	—Provided	—Not available
☐ D2Contracts	—Provided	—Not available
☐ D3Orders	—Provided	—Not available
☐ D4Evidence of payments	—Provided	—Not available
☐ D5Transport documentation	—Provided	—Not available
☐ D6Creditor’s ledger for the taxable person in the requested State	—Provided	—Not available
☐ D7Debtor’s ledger for the taxable person in the requested State	—Provided	—Not available
☐ D8Call-off stock registersFrom To	—Provided	—Not available
☐ D9One-stop-shop/import one-stop-shop recordsFrom To	—Provided	—Not available
☐ D10Bank account statementsFrom To	—Provided	—Not available
☐ D11Others	—Provided	—Not available

E)SPONTANEOUS SUPPLY OF INFORMATION (GENERAL)

☐ E1Based on the records of the taxable person in the sending State, it appears that they should be registered in the receiving State.☐ E2According to the records of the taxable person in the sending State, ☐ goods/☐ services were supplied to them by a taxable person in the receiving State, but no information is available via the VIES/Customs or other sources data.☐ E3According to the records of the taxable person in the sending State, VAT is to be paid on goods supplied to the receiving State, but no data was entered into VIES/Customs or other sources data.☐ E4According to the VIES/Customs or other sources data, the taxable person in the receiving State made supplies to a taxable person in the sending State but the latter taxable person either:☐ did not declare a purchase of ☐ goods/receipt of ☐ services;☐ denies the purchase of the ☐ goods/receipt of ☐ services.☐ E5According to the records of the taxable person in the sending State, VAT is to be paid on services supplied in the receiving State.☐ E6Background and additional information:☐ E7I attach copies of invoices in my possession.

F)MISSING TRADER FRAUD: REGISTRATION CONTROL/BUSINESS ACTIVITY
(A)Identification of the business
Requesting authority	Requested authority	Requested authority^note
F1VAT identification number (if not, tax identification number)	F1VAT identification number (if not, tax identification number)—Please fill in
	—Please confirm	— I confirm — I do not confirm
VAT number:	VAT number:	VAT number:
☐VAT number not available	☐VAT number not available	☐VAT number not available
Tax identification number:	Tax identification number:	Tax identification number:
F2Name	F2Name—Please fill in
	—Please confirm	— I confirm — I do not confirm
		Name:
F3Address	F3Address—Please fill in
	—Please confirm	— I confirm — I do not confirm
		Address:
F4The following dates in the format (YYYY/MM/DD):	F4The following dates in the format (YYYY/MM/DD):—Please fill in
	—Please confirm	— I confirm — I do not confirm
(a) issue of the VAT/tax identification number	(a) issue of the VAT/tax identification number	(a) issue of the VAT/tax identification number
(b) cancellation of the VAT/tax identification number	(b) cancellation of the VAT/tax identification number	(b) cancellation of the VAT/tax identification number
(c) Incorporation	(c) Incorporation	(c) Incorporation
F5Owners, proprietors, associates, partners, agents, stakeholders or persons having other rights in the business	F5Owners, proprietors, associates, partners, agents, stakeholders or persons having other rights in the business—Please fill in
	—Please confirm	— I confirm — I do not confirm
(a) Name	(a) Name	(a) Name
(b) Address	(b) Address	(b) Address
(c) Date of birth	(c) Date of birth	(c) Date of birth
(d) Nationality	(d) Nationality	(d) Nationality
F6 Managers/directors	F6 Managers/directors—Please fill in
	—Please confirm	— I confirm — I do not confirm
(a) Name	(a) Name	(a) Name
(b) Address	(b) Address	(b) Address
(c) Date of birth	(c) Date of birth	(c) Date of birth
(d) Nationality	(d) Nationality	(d) Nationality
(B)Information requested
☐ F7Are the persons referred to in F5 and F6 (with date of birth if known) contained in any of your databases?	— Yes — No
☐ F8Do those persons referred to in F5 and F6 have a financial criminal record?	☐The information cannot be given for legal reasons.— Yes — No
☐ F9Do those persons referred to in F5 and F6 have a history of involvement in missing trader fraud or other type of fraud?	☐The information cannot be given for legal reasons.— Yes — No
☐ F10Are those persons referred to in F5 and F6 either resident at or connected with the address given?	— Yes — No
☐ F11Is the stated address residential/business/temporary accommodation/accountant/other?	—Yes—No
☐ F12What is the business activity?
☐ F13Is the business’s tax compliance suspect?	— Yes — No
☐ F14What is the reason for the cancellation of the VAT number?
☐ F15Please advise of any associated business^note including their VAT identification numbers and any views as to their credibility.
☐ F16Please provide details of known bank accounts of the business in the requested State and any associated businesses.
☐ F17Please provide information from recapitulative statements or from Customs declarations on the supplies/purchases of goods/services for the year(s):
☐ F18Please provide information from VAT declarations/about payments for the year(s):
☐ F19Any additional comments:

G)SPONTANEOUS SUPPLY OF INFORMATION (MISSING TRADER FRAUD)
Sending authority	Receiving authority
Identification of the businessG1VAT identification number (if not, tax identification number)	Identification of the businessG1VAT identification number (if not, tax identification number)
VAT number:	VAT number:
☐VAT number not available	☐VAT number not available
Tax identification number:	Tax identification number:
G2Name	G2Name
G3Address	G3Address
G4The following dates in the format (YYYY/MM/DD):	G4The following dates in the format (YYYY/MM/DD):
(a) issue of the VAT/tax identification number	(a) issue of the VAT/tax identification number
(b) cancellation of the VAT/tax identification number	(b) cancellation of the VAT/tax identification number
(c) Incorporation	(c) Incorporation
G5Owners, proprietors, associates, partners, agents, stakeholders or persons having other rights in the business	G5Owners, proprietors, associates, partners, agents, stakeholders or persons having other rights in the business
(a) Name	(a) Name
(b) Address	(b) Address
(c) Date of birth	(c) Date of birth
(d) Nationality	(d) Nationality
G6Managers, directors	G6Managers, directors
(a) Name	(a) Name
(b) Address	(b) Address
(c) Date of birth	(c) Date of birth
(d) Nationality	(d) Nationality
Any additional comments

H)FEEDBACK^note

Results related to the information provided:

1.The information provided:

☐Resulted in an additional assessment of VAT or of other taxes. Please provide details on the type and amount of tax assessed:

Type of tax:

Additional assessment:

Penalty:

☐Resulted in VAT registration.

☐Resulted in VAT deregistration.

☐Resulted in the cancellation of a VAT number from VIES or from VAT registered taxpayer’s database.

☐Resulted in the correction of VAT declarations.

☐Led to a desk enquiry.

☐Led to a new audit procedure or was used as part of an on-going audit.

☐Led to a fraud investigation.

☐Resulted in a request for information.

☐Led to a presence in administrative office or to participation in administrative enquiry.

☐Led to Multilateral control (MLC).

☐Resulted in other actions:

☐Did not result in any substantial action.

2.Other comments:

Date of transmission:

REQUEST FOR NOTIFICATION (ARTICLE PVAT. 12 — Reference: N_SS_RR _ 20YYMMDD-000000-000000

Language:

O)Envelope
(O1)Applicant State:	Requested State:
Applicant authority:	Requested authority:
(O2)Official dealing with the exchange in the applicant authority:	Official dealing with the exchange in the requested authority:
Name:	Name:
Email:	Email:
Telephone:	Telephone:
Fax	Fax
(O3)Applicant authority reference:	Requested authority reference:
Space reserved for the applicant authority:	Space reserved for the requested authority:
(O4)Date of transmission of the request:	Date of transmission of the reply:
(O5)Requester name:
Requester official capacity:

The undersigned (#1) acting as the agent duly authorised by the applicant authority indicated above, hereby request notification, pursuant to Article PVAT.12 of the Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims, of the following instrument/decision:

Information relating to the person to be notified
— For natural persons:	— For legal entities:
First name:Family name:Maiden name:Date and place of birth:Date:Place:Country:Address:Street:
Building identifier:	Suite identifier:
City:	Post code:
Country:Email:
Information relating to the instrument (or decision)
Nature and subject of the instrument (or decision) to be notified:Final date for notification:Other information:

OUTCOME OF THE NOTIFICATION — CERTIFICATE (ARTICLE PVAT.12 OF THE PROTOCOL) Reference: N_SS_RR _ 20YYMMDD-000000-000000

O)Envelope
(O1)Applicant State:	Requested State:
Applicant authority:	Requested authority:
(O2)Official dealing with the exchange in the applicant authority:	Official dealing with the exchange in the requested authority:
Name:	Name:
Email:	Email:
Telephone:	Telephone:
Fax	Fax
(O3)Applicant authority reference:	Requested authority reference:
Space reserved for the applicant authority:	Space reserved for the requested authority:
(O4)Date of transmission of the request:	Date of transmission of the reply:

Annex II

Standard forms for the communication of requests and further communication with regard to requests under title III [recovery assistance]

Model A — Uniform notification form providing information about notified document(s)

(to be transmitted to the addressee of the notification)^note

This document accompanies document(s) hereby notified by the competent authority of the following State: [name of requested State].

This notification concerns documents of the competent authorities of the following State: [name of applicant State], which asked for notification assistance, in accordance with Article PVAT.23 of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties (‘the Protocol’) between the European Union and the United Kingdom.

Note: in accordance with paragraph 4 of Article PVAT.38 of the Protocol, this document may also relate to other claims than the claims referred to in point (b) of paragraph 1 of Article PVAT.2 of the Protocol, if such recovery assistance is possible under other bilateral or multilateral legally binding instruments on administrative cooperation between this EU Member State and the United Kingdom.

A. addressee of the notification

—Name

—Address (known or assumed)

—Other data relevant to the identification of the addressee

B. purpose of the notification

☐to inform the addressee about the document(s) to which this document is attached.

☐the principal debtor

☐the principal debtor: [name and address (known or assumed)]

☐to interrupt the period of limitation with regard to the claim(s) mentioned in the notified document(s).

☐a co-debtor

☐a co-debtor: [name and address (known or assumed)]

☐to confirm to the addressee his/her obligation to pay the amounts mentioned under point D.

☐a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State

☐a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable

☐a third party which may become affected by enforcement measures concerning other persons

This notification is intended:

Please note that in case of non-payment, the authorities may take enforcement and/or precautionary measures to ensure the recovery of the claim(s). This may cause extra costs charged to the addressee.

You are the addressee of this notification, as you are considered to be:

(The following information will appear if the addressee of the notification is a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable, or a third party which may become affected by enforcement measures concerning other persons:

The notified documents concern claims relating to taxes and duties, for which the following person(s) is (are) liable as

The applicant authority of the applicant State [name of the applicant State] invited the competent authorities of the requested State [name of the requested State] to make this notification before [date]. Please note that this date is not specifically related to any period of limitation.

C. office(s) responsible for the notified document(s)

—Name:

—Address:

—Other contact details:

—Language(s) in which this office can be contacted:

☐at the abovementioned office responsible with regard to the attached document(s), and/or

☐from the following office:

—Name:

—Address:

—Other contact details:

—Language(s) in which this office can be contacted:

Office responsible with regard to the attached document(s):

Further information about ☐ the notified document(s) ☐ and/or the possibility of contesting the obligations can be obtained

D. description of the notified document(s)

—Reference number:

—The addressee can reply to the document(s) that is (are) hereby notified.

☐Last day for replying:

☐Time period for replying:

—Name and address of the authority to whom a reply can be sent:

—Possibility of contesting:

☐The period to contest the claim or the notified document(s) has already come to its end.

☐Last day for contesting the claim:

☐Time period to contest the claim: [number of days/weeks/months] following

☐the date of this notification.

☐the establishment of the notified document(s)

☐another date:

—Name and address of the authority where a contestation has to be submitted:Please note that disputes concerning the claim, the instrument permitting enforcement or any other document originating from the authorities of the applicant State [name of applicant State], fall within the competence of the competent bodies of the applicant State [name of applicant State], in accordance with Article PVAT.29 of the Protocol.Any such dispute is governed by the procedural and language rules applying in the applicant State [name of applicant State].

☐Please note that the recovery may begin before the end of the period within which the claim may be contested.

—Other information:

—Date of establishment:

—Nature of the notified document:

☐Tax assessment

☐Payment order

☐Decision following an administrative appeal

☐Other administrative document:

☐Judgment or order of:

☐Other judicial document:

—Name of the claim(s) concerned (in the language of the applicant State):

—Nature of the claim(s) concerned:

☐ a)customs duties

☐ b)value added tax

☐ c)excise duties

☐ d)tax on income or capital

☐ e)tax on insurance premiums

☐ f)inheritance and gift taxes

☐ g)national taxes and duties on immovable property, other than the above-mentioned ones

☐ h)national taxes and duties on the use or ownership of means of transport

☐ i)other taxes and duties levied by or on behalf of the applicant State

☐ j)taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities

☐ k)taxes and duties levied by or on behalf of local authorities

☐ l)other tax-based claim

—Amount of the claim(s) concerned:

☐Principal amount:

☐Administrative penalties and fines:

☐Interest up to [date]:

☐Costs up to [date]:

☐Fees for certificates and similar documents issued in connection with administrative procedures related to the claim mentioned under point [x]:

☐Total amount for this (these) claim(s):

—The amount mentioned under point [x] should be paid:

☐before:

☐within [number] days following the date of this notification

☐without any further delay

—This payment should be made to:

—Holder of the bank account:

—International Bank Account Number (IBAN):

—Bank Identification Code (BIC):

—Name of the bank:

—Reference to be used for the payment:

Document [number]

Model B — Uniform instrument permitting enforcement of claims covered by Article PVAT.27 of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties between the European Union and the United KingdomThe elements in italics are optional.

☐UNIFORM INSTRUMENT PERMITTING ENFORCEMENT OF CLAIMS

—Date of issue:

—Reference number:

☐a uniform instrument permitting enforcement, in accordance with Article PVAT.27 of the above Protocol.

☐REVISED UNIFORM INSTRUMENT PERMITTING ENFORCEMENT OF CLAIMS

—Date of issue of the original uniform instrument:

—Date of revision:

—Reason for the revision:

☐a revised uniform instrument permitting enforcement, in accordance with Article PVAT.30 of the above Protocol (to take account of the decision of the competent body referred to in Article PVAT.29(1) of that Protocol).

☐judgment or order of [name of the Court] of [date]

☐administrative decision of [date]

—Reference number:

State where this document is issued: [name of applicant State]

Each EU Member State or the United Kingdom can request recovery assistance from the United Kingdom or an EU Member State respectively for unpaid claims referred to in the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties (‘the Protocol’) between the European Union and the United Kingdom.

Recovery measures taken by the requested State are based on:

This document is the uniform instrument permitting enforcement (including precautionary measures). It concerns the claim(s) mentioned below, which remain(s) unpaid in the applicant State [name of applicant State]. The initial instrument for the enforcement of this/these claim(s) has been notified in so far as required under the national law of the applicant State [name of applicant State].

Disputes concerning the claim(s) fall exclusively within the competence of the competent bodies of the applicant State [name of applicant State], in accordance with Article PVAT.29 of the Protocol. Any such action shall be brought before them in accordance with the procedural and language rules in force in the applicant State [name of applicant State].

The addressee of a request for recovery or precautionary measures may not rely on the notification or communication of the uniform instrument permitting enforcement in the requested State to claim a prolongation or a re-opening of the time period to contest the claim or the initial instrument permitting enforcement if that has been validly notified.

Description of the claim(s) and the person(s) concerned

1.Reference:

10.Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from:

(a)The following person is mentioned in the national instrument(s) permitting enforcement

☐natural person

☐principal debtor

☐other

—Name

—Address (known or assumed)

—Other data relevant to the identification of the addressee

☐a co-debtor

☐Legal representative

—Name

—Address (known or assumed)

—Other data relevant to the identification of the addressee

☐a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the laws in force in the applicant State

Cause of liability:

(b)the following person(s) is (are) also mentioned in the national instrument(s) permitting enforcement:

☐natural person

☐principal debtor

☐other

—Name:

—Address (known or assumed):

—Other data relevant to the identification of the addressee:

☐a co-debtor

☐Legal representative

—Name:

—Address (known or assumed):

—Other data relevant to the identification of the addressee:

Cause of liability:

—in the currency of the applicant State:

—in the currency of the requested State:

—in EUR:

☐the office indicated above

☐the following office responsible for the Uniform instrument permitting enforcement:

—Name:

—Address:

—Other contact details:

—Language(s) in which this office can be contacted:

Identification of the person(s) concerned in the national instrument(s) permitting enforcementOther informationOverall total amount of the claim(s)

2.Nature of the claim(s) concerned:

☐ a)customs duties

☐ b)value added tax

☐ c)excise duties

☐ d)tax on income or capital

☐ e)tax on insurance premiums

☐ f)inheritance and gift taxes

☐ g)national taxes and duties on immovable property, other than the above-mentioned ones

☐ h)national taxes and duties on the use or ownership of means of transport

☐ i)other taxes and duties levied by or on behalf of the applicant State

☐ j)taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities

☐ k)taxes and duties levied by or on behalf of local authorities

☐ l)other tax-based claim

3.Name of the tax/duty concerned:

4.Period or date concerned:

5.Date of establishment of the claim:

6.Date on which enforcement becomes possible:

7.Amount of the claim still due:

☐principal amount:

☐administrative penalties and fines:

☐interest till date before the day the request is sent:

☐costs till date before the day the request is sent:

☐total amount of this claim:

8.Date of notification of the initial instrument permitting enforcement in the applicant State: [name of the applicant State]:

☐Date:

☐No date available

9.Office responsible for the assessment of the claim:

—Name:

—Address:

—Other contact details:

—Language(s) in which this office can be contacted:

Identification of the claim(s) [number]

Model form C – request for information

☐ a)customs duties

☐ b)value added tax

☐ c)excise duties

☐ d)tax on income or capital

☐ e)tax on insurance premiums

☐ f)inheritance and gift taxes

☐ g)national taxes and duties on immovable property, other than the above-mentioned ones

☐ h)national taxes and duties on the use or ownership of means of transport

☐ i)other taxes and duties levied by or on behalf of the applicant State

☐ j)taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities

☐ k)taxes and duties levied by or on behalf of local authorities

☐ l)other tax-based claim

☐ m)refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector1.STATE OF THE APPLICANT AUTHORITYA.Applicant authorityCountry:Name:Telephone:Reference of the file:Name of the official dealing with the request:Language skills | | B.Office initiating the requestName:Address:Postcode:Town:Telephone:Email:Reference of the file:Name of the official dealing with the request:2.STATE OF THE REQUESTED AUTHORITYA.Requested authorityCountry:Name:Telephone:Reference of the file:Name of the official dealing with the request:Language skills | | B.Office handling the requestName:Address:Postcode:Town:Telephone:Email:Reference of the file:Name of the official dealing with the request:3.INFORMATION RELATING TO THE REQUEST☐This request includes claims which are more than 5 years old, dating from the due date of the claims to the date of the initial request for assistance (for contested claims or instruments permitting enforcement: from the moment at which the claim or the instrument permitting enforcement may no longer be contested).For this (these) claim(s), the request is based on the following circumstances:

—Date of order:

—Date of release:

—Liquidator’s details:

☐This request is connected to another request of 20YY/MM/DD, which was processed by the requested authority under reference number: [optional]

☐Place of birth:

☐Legal Status:

☐Company name:

☐Street and no.:

☐Details of address:

☐Postcode and town:

☐Country:

☐Telephone:

☐Fax

☐Email:

☐For natural persons:First name(s):Surname:Maiden name (name at birth):Date of birth:Place of birth:VAT number:Tax Identification Number:Other identification data:Address of this person: ☐ known – ☐ assumed

—Street and number:

—Details of address:

—Postcode and town:

—Country:

☐Bank account(s) known:

☐Employment details: ☐ Employee —☐ Self-employed – ☐ Unemployed

☐It seems that the person concerned has no means to settle the debt/no assets to cover recovery

☐The person concerned is bankrupt/insolvent:

☐It seems that the person concerned has:

☐limited means to partially settle the debt

☐sufficient means/assets for recovery

☐the principal debtor

☐Comments:

☐person concerned has been advised to contest the claim in the State of the applicant authority

☐references of the dispute, if available:

☐further details attached

☐Bank account number(s)

—Bank account number (IBAN):

—Bank identification code (BIC):

—Name of the bank:

☐I have asked for information from other public bodies.

☐First name(s):

☐Surname:

☐Maiden name:

☐Date of birth:

☐Other:

☐Or for legal entities:Company name:Legal status:VAT number:Tax Identification Number:Other identification data:Address of this legal entity: ☐ known – ☐ assumed

—Street and number:

—Details of address:

—Postcode and town:

—Country:

☐a co-debtor

☐Car information on 20YY/MM/DD

—car plate number:

—car brand:

—colour of the car:

☐I have asked for information from a third party.

☐A similar request is sent to the following competent authority(ies) within the State of the requested authority:

☐Legal representativeName:Address of this legal representative: ☐ known – ☐ assumed

—Street and number:

—Details of address:

—Postcode and town:

—Country:

☐Estimated or provisional or ☐ precise amount of the claim(s):

☐I am arranging a personal call.

☐A similar request is sent to the following competent authority(ies) within the following State(s):

☐a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable.

☐Other:

☐other reason:

☐I, applicant authority, ask the requested authority not to inform the person(s) concerned about this request.

☐a third party which may become affected by enforcement measures concerning other persons.

☐I, applicant authority, confirm that the information to be received will be subject to the secrecy provisions defined in the legal basis quoted above.

4.INFORMATION RELATING TO THE PERSON CONCERNEDA.Information is requested with regard to:B.Liability: the person concerned is:C.Other relevant information concerning the above persons:5.INFORMATION REQUESTED☐Information about the identity of the person concerned (for natural persons: full name, date and place of birth; for legal entities: company name and legal status)☐Information about the address☐Information about the income and assets for recovery☐Information about the heirs and/or legal successors☐Other:6.FOLLOW-UP OF THE REQUEST FOR INFORMATIONDateNrMessageApplicant authorityRequested authoritydate1☐I, requested authority, acknowledge receipt of the request.date☐To be combined with acknowledgment2☐I, requested authority, invite the applicant authority to complete the request with the following additional information:date3☐I, requested authority, have not yet received the additional information required and will close your request if I do not receive this information before 20YY/MM/DD.date4I, applicant authority,☐aprovide on request the following additional information:☐bam not able to provide the requested additional information(because:)date5☐I, requested authority, acknowledge receipt of the additional information and am now in a position to proceed.date6I, requested authority, do not provide assistance and close the case because:☐aI do not have competence for any of the claims to which the request relates.☐bthe claim is older than foreseen in the Protocol.☐cI am not able to obtain this information for the purpose of recovering similar national claims.☐dthis would disclose a commercial, industrial or professional secret.☐ethe disclosure of this information would be liable to prejudice the security or be contrary to the public policy of the State.☐fthe applicant authority did not provide all the required additional information☐gother reason:date7☐I, applicant authority, ask to be informed about the present status of my request.date8I, requested authority, cannot provide the information now because:date9The requested information cannot be obtained because:☐athe person concerned is not known.☐binsufficient data for identification of person concerned.☐cthe person concerned has moved away, address unknown.☐dthe requested information is not available.☐eother reason:date10☐I, requested authority, transmit the following part of the requested information:date11I, requested authority, transmit all (or the final part of) the requested information:☐aIdentity confirmed☐bAddress confirmed☐cThe following data about the identity of the person concerned have changed (or are added):For natural persons:For legal entities:☐dThe following address data have changed (or are added):☐eFinancial situation:Bank account number (IBAN): …Bank identification code (BIC): …Name of the bank: …Name:Street and no:Details of address:Postcode and town:Country:☐fDebt disputed☐gDebtor deceased on YYYY/MM/DD☐hName and address of heirs/will executor:☐iOther comments:☐jI recommend proceeding with recovery procedures☐kI recommend not proceeding with recovery proceduresdate12☐I, applicant authority, withdraw my request for information.date13☐Other: comment from ☐ applicant authority or ☐ requested authority:

REQUEST FOR INFORMATION

Based on Article PVAT.20 of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties (‘the Protocol’) between the European Union and the United Kingdom

Reference: AA_RA_aaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_xxxxxxx_RI

Nature of the claim(s):

Model form D – request for notification

☐ a)customs duties

☐ b)value added tax

☐ c)excise duties

☐ d)tax on income or capital

☐ e)tax on insurance premiums

☐ f)inheritance and gift taxes

☐ g)national taxes and duties on immovable property, other than the above-mentioned ones

☐ h)national taxes and duties on the use or ownership of means of transport

☐ i)other taxes and duties levied by or on behalf of the applicant State

☐ j)taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities

☐ k)taxes and duties levied by or on behalf of local authorities

☐ l)other tax-based claim

☐ m)refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector1.STATE OF THE APPLICANT AUTHORITYA.Applicant authorityCountry:Name:Telephone:Reference of the file:Name of the official dealing with the request:Language skills: | | B.Office initiating the requestName:Address:Postcode:Town:Telephone:Email:Reference of the file:Name of the official dealing with the request:2.STATE OF THE REQUESTED AUTHORITYA.Requested authorityCountry:Name:Telephone:Reference of the file:Name of the official dealing with the request:Language skills: | | B.Office handling the requestName:Address:Postcode:Town:Telephone:Email:Reference of the file:Name of the official dealing with the request:3.INFORMATION RELATING TO THE REQUEST☐This request includes claims which are more than 5 years old, dating from the due date of the claims to the date of the initial request for assistance (for contested claims or instruments permitting enforcement: from the moment at which the claim or the instrument permitting enforcement may no longer be contested).For this (these) claim(s), the request is based on the following circumstances:

—Name:

—Holder of the bank account:

—Street and number:

—Name of the bank:

—Details of address:

—Bank account number (IBAN):

—Bank identification code (BIC):

—Postcode and town:

—Reference to be used for the payment:

—Country:

—Telephone:

—Email:

—Website:

—Language in which this office can be contacted:

☐This request is connected to another request of 20YY/MM/DD, which was processed by the requested authority under reference number: [optional]

☐Last day for replying: 20YYMMDD

☐The period to contest the claim or the notified document(s) has already come to its end.

☐the notified document(s)

☐to the addressee in person

☐by mail

☐by electronic mail

☐by registered mail

☐by bailiff

☐by another procedure

☐addressee(s) not known

☐addressee(s) deceased

☐addressee(s) has (have) left the State. New address:

☐other:

☐to inform the addressee, about the document(s) to which this information document is attached.

☐the principal debtor

☐Principal debtor

☐Tax assessment

☐Principal amount:

☐before 20YYMMDD

☐Other:

☐Time period for replying:

☐calendar days ☐ weeks ☐ months following ☐ the date of this notification

☐Last day for contesting the claim:

☐and/or the possibility to contest the obligations can be obtained from:

☐Or for legal entities:Company name:Legal status:VAT number:Tax Identification Number:Other identification data:Address of this legal entity: ☐ known – ☐ assumedStreet and number:Details of address:Postcode and town:Country:

☐to interrupt the period of limitation with regard to the claim(s) mentioned in the notified document(s).

☐a co-debtor

☐co-debtor

☐Payment order

☐Administrative penalties and fines:

☐within …. calendar days following the date of this notification

☐A similar request is sent to the following competent authority(ies) within the State of the requested authority:

☐the establishment of the notified document(s)

☐Time period to contest the claim:

☐the office responsible with regard to the attached document(s) (mentioned just above)

☐Legal representativeName:Address of this legal representative: ☐ known – ☐ assumedStreet and number:Details of address:Postcode and town:Country:

☐to confirm the addressee, about his/her obligation to pay.

☐a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for ☐ other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State.

☐Decision following an administrative appeal

☐Interest up to 20YYMMDD:

☐without any further delay

☐Final date for notification of these documents in order to avoid problems with the limitation period (if necessary): 20YY/MM/DD

☐the following office:

—Name:

—Street and number:

—Details of address:

—Postcode and town:

—Country:

—Telephone:

—Email:

—Website:

—Language in which this office can be contacted:

☐a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable.

☐For natural persons:First name(s):Surname:Address: ☐ known – ☐ assumedStreet and number:Details of address:Postcode and town:Country

☐Other administrative document: free text box with possibility for translation

☐Costs up to 20YYMMDD:

☐20YYMMDD

☐calendar days ☐ weeks ☐ months following ☐ the date of this notification ☐ the establishment of the notified document(s) ☐ another date:

☐Date before which notification is requested: 20YY/MM/DD (This date will be mentioned in the Uniform Notification Form communicated to the addressee) [see Article PVAT. 23(1), 2nd subpara. (b) of the Protocol; see box B.2. of the Uniform Notification Form]

☐a third party which may become affected by enforcement measures concerning other persons.

☐Or for legal entities:Company name:Legal status:Address: ☐ known – ☐ assumedStreet and number:Details of address:Postcode and town:Country

☐Judgment/order of (name of the Court)

☐Fees for certificates and similar documents issued in connection with administrative procedures related to the tax/duty concerned:

☐Name and address of the authority to whom a reply can be sent:

☐Name and address of the authority where a contestation has to be submitted:

☐Other judicial document: free text box with possibility for translation

☐Total amount for this claim:

☐The addressee should be informed that the enforcement may start before the end of the period for contesting the claim.

☐ a)customs duties

☐ b)value added tax

☐ c)excise duties

☐ d)tax on income or capital

☐ e)tax on insurance premiums

☐ f)inheritance and gift taxes

☐ g)national taxes and duties on immovable property, other than the above-mentioned ones

☐ h)national taxes and duties on the use or ownership of means of transport

☐ i)other taxes and duties levied by or on behalf of the applicant State

☐ j)taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities

☐ k)taxes and duties levied by or on behalf of local authorities

☐ l)other tax-based claim

☐Other comments:4.IDENTIFICATION OF THE ADDRESSEE OF THE NOTIFICATIONA.The notification should be made to:B.Other relevant information concerning the above persons:5PURPOSE OF THE NOTIFICATION, as to be communicated to the addressee.AThis notification is intended:BThe addressee of the notification is considered to be:C[The following should appear if one of the 2 checkboxes just above is selected]The notified documents concern claims relating to taxes or duties, for which the followingperson(s) is (are) liable as:6DESCRIPTION OF THE NOTIFIED DOCUMENT(S), as to be communicated to the addressee.THIS BOX CAN BE MULTIPLIEDAReference Number: …Date of establishment: 20YYMMDDBNature of the notified document:CName of the claim concerned: (in language of the applicant State):DNature of the claim concerned:EAmount of the claim concerned, in the currency of [Name of applicant State]:FThe amount mentioned under point E should be paid:This payment should be made to:GThe addressee can reply to the document(s) that is (are) notified.HPossibility of contesting:IOffice responsible with regard to the attached document(s):Further information about:J[FREE TEXT BOX]7.FOLLOW-UP OF THE REQUEST FOR NOTIFICATIONDateNrMessageApplicant authorityRequested authoritydate1☐I, requested authority, acknowledge receipt of the request.date2☐I, requested authority, invite the applicant authority to complete the request with the following additional information:date3☐I, requested authority, have not yet received the additional information required and will close your request if I do not receive this information before 20YY/MM/DD.date4I, applicant authority,☐aprovide on request the following additional information:☐bI am not able to provide the requested additional information(because:)date5☐I, requested authority, acknowledge receipt of the additional information and am now in a position to proceed.date6I, requested authority, do not provide assistance and close the case because:☐aI do not have competence for any of the taxes to which the request relates.☐bthe claim(s) is/are older than foreseen in the Protocol.☐cthe applicant authority did not provide all the required additional information☐dOther reason:date7☐I, applicant authority, ask to be informed about the present status of my request.date8I, requested authority, certify:☐athat the document(s) has (have) been notified to the addressee, with legal effect according to the national legislation of the State of the requested authority, on 20YY/MM/DD.The notification was made in the following manner:☐bthat the above-mentioned document(s) could not be notified to the person concerned for the following reasons:date9☐I, applicant authority, withdraw my request for notification.date10☐Other: comment from ☐ applicant authority or ☐ requested authority

REQUEST FOR NOTIFICATION

Based on Article PVAT.23 of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties (‘the Protocol’) between the European Union and the United Kingdom

Reference: AA_RA_aaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_xxxxxxx_RN

Nature of the claim(s):

Model form E – request for recovery or precautionary measures

☐ a)customs duties

☐ b)value added tax

☐ c)excise duties

☐ d)tax on income or capital

☐ e)tax on insurance premiums

☐ f)inheritance and gift taxes

☐ g)national taxes and duties on immovable property, other than the above-mentioned ones

☐ h)national taxes and duties on the use or ownership of means of transport

☐ i)other taxes and duties levied by or on behalf of the applicant State

☐ j)taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities

☐ k)taxes and duties levied by or on behalf of local authorities

☐ l)other tax-based claim

☐ m)refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector1.STATE OF THE APPLICANT AUTHORITYA.Applicant authorityCountry:Name:Telephone:Reference of the file:Name of the official dealing with the request:Language skills: | | B.Office initiating the requestName:Address:Postcode:Town:Telephone:Email:Reference of the file:Name of the official dealing with the request:2.STATE OF THE REQUESTED AUTHORITYA.Requested authorityCountry:Name:Telephone:Reference of the file:Name of the official dealing with the request:Language skills: | | B.Office handling the requestName:Address:Postcode:Town:Telephone:Email:Reference of the file:Name of the official dealing with the request:3.INFORMATION ABOUT THE REQUEST☐This request includes claims which are more than 5 years old, dating from the due date of the claims to the date of the initial request for assistance (for contested claims or instruments permitting enforcement: from the moment at which the claim or the instrument permitting enforcement may no longer be contested).For this (these) claim(s), the request is based on the following circumstances:

- - -amounts in the currency of the AS —- amounts in the currency of the RS

- - -initially due [optional] —- still due

—other information concerning this (these) co-debtor(s):

—Identity of this person:

—assets held by this other person:

—Identity of this person:

—(future) debts of this other person:

—Bank account number (IBAN):

—Identity of this person:

—Reason or nature of the liability of this other person:

—in the currency of the applicant State:…

—of which the following amount (indicate the currency of the State of the requested authority) relates to the claim as mentioned in the request:

—of which the following amount relates to the interest charged under the laws of the State of the requested authority:

—for the amount of (indicate the currency of the State of the requested authority):

—of which the following amount relates to the claim as mentioned in the request:

—of which the following amount relates to the interest charged under the laws of the State of the requested authority:

—other information concerning this person:

—Identity of this person:

—in the currency of the requested State: …

—Bank identification code (BIC):

—Name of the bank:

—in EUR: …

—Name of the account holder:

—Address of the account holder:

—Payment reference to be used at the transfer of the money:

☐This request is connected to another request of 20YY/MM/DD, which was processed by the requested authority under reference number: [optional]

☐Or for legal entities:

☐For natural persons:

☐Or for legal entities:

☐For natural persons:

☐Or for legal entities:

☐For natural persons:

☐Or for legal entities:

☐the initial claim(s), subject of an instrument permitting enforcement in the requested State.

☐Period:

☐office responsible for the assessment of the claim:

—Name:

—Street and number:

—Details of address:

—Postcode and town:

—Country:

—Telephone:

—Email:

—Website:

—Language in which this office can be contacted:

☐the office responsible for the assessment of the claim:

☐principal debtor

☐acceptable without further consultation

☐in the same UIPE

☐principal debtor

☐The next claim is to be added to the same UIPE accompanying this request.

☐suspension

☐interruption

☐prolongation ☐ till 20YY/MM/DD –

☐For natural persons:

☐I will take no further action.

☐I will continue recovery procedures.

☐under point 16(b).

☐in accordance with the decision about the contested claim, [this information about the decision will be put in box 6A]

☐Or for legal entities:

☐Legal representative

☐For natural persons:

☐Other:

☐a co-debtor

☐The next claim must be put in another UIPE accompanying the same request.

☐with xx years/months/weeks/days

☐under point 16(c).

☐because part of the claim was paid directly to the applicant authority;

☐only acceptable after consultation (Please use box 7, point 20 for this consultation)

☐revised claim(s), subject of a revised instrument permitting enforcement in the requested State.

☐Date:

☐the office responsible for the Uniform instrument permitting enforcement:

—Name:

—Street and number:

—Details of address:

—Postcode and town:

—Country:

—Telephone:

—Email:

—Website:

—Language in which this office can be contacted:

☐co-debtor

☐in another UIPE, with regard to the same claim:

☐The total amount of the claims for which assistance is requested, is not less than the threshold.

☐not acceptable

☐Date of issue of the original uniform instrument permitting enforcement:

☐a person other than the (co-)debtor, liable for settlement of the taxes, duties and

☐for another reason: ….

☐The total amount of the claims of this request is less than the threshold, but this request is sent for the following reason:

☐this request is connected to another request and the total amount of the requests is above the threshold.

☐Other:

☐Please note that agreements on payment by instalment do not affect the limitation period in the applicant State. If payment by instalment is agreed, the instalment should end before the date on which the limitation period comes to its end, which is on:

☐Reason for the revision: judgement/order of:

☐A similar request is sent to the following competent authority(ies) within the State of the requested authority:

☐Reason for the revision: administrative decision of:

☐A similar request is sent to the following competent authority(ies) within the following State(s):

☐The claim(s) is (are) the subject of an instrument permitting enforcement in the applicant State.

☐ a)customs duties

☐ b)value added tax

☐ c)excise duties

☐ d)tax on income or capital

☐ e)tax on insurance premiums

☐ f)inheritance and gift taxes

☐ g)national taxes and duties on immovable property, other than the above-mentioned ones

☐ h)national taxes and duties on the use or ownership of means of transport

☐ i)other taxes and duties levied by or on behalf of the applicant State

☐ j)taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities

☐ k)taxes and duties levied by or on behalf of local authorities

☐ l)other tax-based claim

☐The claim(s) is (are) not yet subject of an instrument permitting enforcement in the applicant State.☐The claim(s) is (are) not contested.☐The claim(s) may no longer be contested by an administrative appeal/by an appeal to the courts.☐The claim(s) is (are) contested but the laws, regulations and administrative practices in force in the State of the applicant authority allow recovery of a contested claim.☐Appropriate recovery procedures have been applied in the State of the applicant authority but will not result in the payment of a substantial amount.☐It is obvious that there are no assets for recovery in the applicant State or that such procedures will not result in the payment of a substantial amount, and the applicant authority has specific information indicating that the person concerned has assets in the requested State.☐Recourse to recovery procedures in the applicant State would give rise to disproportionate difficulty.☐This request for precautionary measures is based on the reasons described in the attached document(s).☐This request is accompanied by an instrument permitting precautionary measures in the applicant state.☐I request not to inform the debtor/other person concerned prior to the precautionary measures.☐Please contact me if the following specific situation occurs (by using the free text field at the end of the request form:☐I, applicant authority will reimburse the sums already transferred if the outcome of the contestation is favourable to the party concerned.☐Sensitive case:4.PAYMENT INSTRUCTIONSA.Please remit the amount of the claim recovered to:B.Payment by instalment is:5.INFORMATION ABOUT THE PERSON CONCERNED BY THE REQUESTARecovery/precautionary measures are requested with regard to:First name(s):Surname:Maiden name (name at birth):Date of birth:Place of birth:VAT number:Tax Identification Number:Other identification data:Address of this person/legal entity: ☐ known – ☐ assumedStreet and number:Details of address:Postcode and town:Legal status:Company name:VAT number:Tax Identification Number:Other identification data:Address of this person/legal entity: ☐ known – ☐ assumedStreet and number:Details of address:Postcode and town:Name:Details of address: ☐ known – ☐ assumedStreet and number:Postcode and town:Country:BOther relevant information concerning this request and/or person1☐The following person(s) is (are) co-debtor(s): [It should be possible to add more than 1 name of such persons]Name:Date of birth:VAT number:Tax Identification Number:Street and number:Details of address:Postcode and town:Legal status:Company name:VAT number:Tax Identification Number:Street and number:Details of address:Postcode and town:2☐The following person(s) is (are) holding assets belonging to the person concerned by this request: [It should be possible to add more than 1 name of such persons]Name:Date of birth:VAT number:Tax Identification Number:Street and number:Details of address:Postcode and town:Legal status:Company name:VAT number:Tax Identification Number:Street and number:Details of address:Postcode and town:3☐The following person(s) is (are) having debts towards the person concerned by this request: [It should be possible to add more than 1 name of such persons]Name:Date of birth:VAT number:Tax Identification Number:Street and number:Details of address:Postcode and town:Legal status:Company name:VAT numberTax Identification Number:Street and number:Details of address:Postcode and town:4☐There (is) are (an)other person(s) than the person concerned by this request, who (is) are liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures under the laws of the applicant State. [It should be possible to add more than 1 name of such persons]Name:Date of birth:VAT number:Tax Identification Number:Street and number:Details of address:Postcode and town:Legal status:Company name:VAT number:Tax Identification Number:Street and number:Details of address:Postcode and town:6.DESCRIPTION OF THE CLAIM(S):This box can be multiplied.AThe claim(s) mentioned below are to be considered as:BCurrency of the Country where this document is issued:Currency of the Country where recovery actions will be taken:Exchange rate used:CIdentification of the claim1Reference:2Nature of the claim:3Name of the tax/duty concerned:4Period or date concerned:5Date of establishment of the claim:6Date on which enforcement becomes possible:7Last day of the limitation period: [will not be copied into the printed version of the UIPE]8Amount of the claim still due:☐principal amount:☐administrative penalties and fees:☐interest till date before the day the request is sent:☐costs till date before the day the request is sent:☐fees for certificates and similar documents issued in connection with administrative procedures related to the tax/duty concerned:☐total amount of this claim:9Date of notification of the initial instrument permitting enforcement in [name of the applicant State]: (or: No information available)10Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from:11Identification of the persons concerned in the national instrument(s) permitting enforcement and in the UIPE(s):aThe UIPE should mention the person to whom this request relates (see box 5A).Cause of liability:other measures, or for other claims relating to these taxes, duties and othermeasures under the laws in force in the applicant State.b(This box can be multiplied)The following other person(s) should also be mentioned:☐For natural personsFirst name(s):Surname:Maiden name (name at birth):Date of birth:Place of birth:VAT number:Tax Identification Number:Other identification data:Address of this person/legal entity: known – assumedStreet and number:Details of address:Postcode and town:☐Or for legal entities:Legal status:Company name:VAT number:Tax Identification Number:Other identification data:Address of this person/legal entity: known – assumedStreet and number:Details of address:Postcode and town:Cause of liability:other measures, or for other claims relating to these taxes, duties and othermeasures under the law in force in the applicant Member StateDEOverall total amount of the claims:F[Free text box]7.FOLLOW-UP OF THE REQUESTApplicant authorityRequested authoritydate1☐I, requested authority, acknowledge receipt of the request.date☐To be combined with acknowledgment2☐I, requested authority, invite the applicant authority to complete the request with the following additional information:date3☐I, requested authority, have not yet received the additional information required and will close your request if I do not receive this information before 20YY/MM/DD.date4I, applicant authority,☐aprovide on request the following additional information:☐bam not able to provide the requested additional information(because:)date5☐I, requested authority, acknowledge receipt of the additional information and am now in a position to proceed.date6I, requested authority, do not provide assistance and close the case because:☐aI do not have competence for the claims to which your request relates.☐bI do not have competence for the following claim(s) of your request:☐cthe claim(s) is/are older than foreseen in the Protocol.☐dthe total amount is less than the threshold foreseen in the Protocol.☐ethe applicant authority did not provide all the required additional information.☐fOther reason:date7☐I, applicant authority, ask to be informed about the present status of my request.date8I, requested authority, will not take the requested action(s), for the following reasons:☐amy national legislation and practice does not allow recovery measures for claims that are contested.☐bmy national legislation and practice does not allow precautionary measures for claims that are contested.9I, requested authority, have conducted the following procedures for recovery and/or precautionary measures:date☐aI established contact with the debtor and requested payment on 20YY/MM/DD.date☐bI am negotiating payment by instalment.date☐cI have commenced enforcement procedures on 20YY/MM/DD.The following actions have been taken:☐dI have commenced precautionary measures on 20YY/MM/DD.The following actions have been taken:☐eI, requested authority, inform the applicant authority that the measures which I have taken (described under point c and/or d above) have the following effect on the period of limitation:I ask the applicant State to inform me if the same effect is not provided for under the laws in force in the applicant State.☐fI, requested authority, inform the applicant authority that suspension, interruption or prolongation of the period of limitation is not possible under the laws of the requested State.I ask the applicant State to confirm whether the measures which I have taken (described under point c and/or d above) have interrupted, suspended or prolonged the time limit for recovery and, if so, what the new time limit is.date10☐Procedures are still going on. I, requested authority, will inform applicant authority when changes occur.date11☐aI, applicant authority, confirm that:as a result of the action mentioned under point 9, the time limit has been changed. The new time limit is: …☐bMy national laws do not provide for the suspension, interruption or prolongation of the period of limitation.12I, requested authority, inform the applicant authority that:date☐athe claim has been fully recovered on 20YY/MM/DDdate☐bthe claim has been partly recovered on 20YY/MM/DD,date☐cprecautionary measures have been taken.(The requested authority is invited to indicate the nature of these measures:)date☐dthe following payment by instalment has been agreed:date13I, requested authority, confirm that all or part of the claim could not be recovered/precautionary measures will not be taken, and the case will be closed because:☐aThe person concerned is not known.☐bThe person concerned is known, but moved to:☐cThe person concerned is known, but moved to an unknown address.☐dThe person concerned is deceased on YYYY/MM/DD.☐eDebtor/co-debtor is insolvent.☐fDebtor/co-debtor is bankrupt and the claim has been lodged.Date of order: … —- Date of release: …☐gDebtor/co-debtor is bankrupt/no recovery possible☐hOthers:date14☐I, applicant authority, confirm that the case is closed.date15☐I, requested authority, inform the applicant authority that I have received notification that an action has been launched contesting the claim or the instrument permitting its enforcement and will suspend enforcement procedures.Further,☐aI have taken precautionary measures to ensure recovery of the claim on ….☐bI ask the applicant authority to inform me whether I should recover the claim.☐cI inform the applicant authority that the laws, regulations and administrative practices in force in the State in which I am situated do not permit (continued) recovery of the claim as long as it is contested.date16I, applicant authority, having been informed that an action has been launched contesting the claim or the instrument permitting its enforcement,☐aask the requested authority to suspend any action which it has undertaken.☐bask the requested authority to take precautionary measures to ensure recovery of the claim.☐cask the requested authority to (continue to) recover the claim.date17☐I, requested authority, inform the applicant authority that the laws, regulations and administrative practices in force in the State in which I am situated do not permit the action requested:date18I, applicant authority,☐aamend the request for recovery/precautionary measures☐bask the requested authority to resume enforcement procedures since the contestation was not favourable to the debtor (decision of the body competent in this matter of …).date19I, applicant authority, withdraw this request for recovery/precautionary measures because:☐athe amount was paid directly to the applicant authority.☐bthe time limit for recovery action has elapsed.☐cthe claim(s) has (have) been annulled by a national court or by an administrative body.☐dthe instrument permitting enforcement has been annulled.☐eother reason: …date20☐Other: comment from ☐ applicant authority or ☐ requested authority(Please start each comment by indicating the date)

REQUEST FOR ☐ RECOVERY MEASURES

Based on Article PVAT.25 of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties (‘the Protocol’) between the European Union and the United Kingdom

AND/OR ☐ PRECAUTIONARY MEASURES

Based on Article PVAT.31 of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties between the European Union and the United Kingdom

Reference: AA_RA_aaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_xxxxxxx_RR(RP)

Nature of the claim(s):

III

STATISTICAL DATA ON THE APPLICATION OF TITLE II [ADMINISTRATIVE COOPERATION AND COMBATING VAT FRAUD] — Model for the communication of statistical data from the states as referred to in Art. PVAT. 18 of the Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims relating to taxes and duties between EU and UK (the Protocol)

State:
Year:

Part A: Statistics per state:

	Art. PVAT. 7 – 8 of the Protocol	Art. PVAT.10 of the Protocol	Art. PVAT.16 of the Protocol	Art. PVAT.12 of the Protocol
1	2	3	4	5	6	7	8	9	10	11	12	13
Requests for information received	Requests for information sent	Late & outstanding replies	Replies received within 1 month	Notifications under Art. PVAT.8 (3) Prot.	Spontaneous information received	Spontaneous information sent	Incoming requests for feedback	Feedback sent	Outgoing requests for feedback	Feedback received	Requests for administrative notification received	Requests for administrative notification sent
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
GB
HR
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
XI
XU
Total	0	0	0	0	0	0	0	0	0	0	0	0	0

Part B: Other global statistics:

Statistics on traders
14^note	Number of traders that have declared intra-Community acquisitions during the calendar year
15^note	Number of traders that have declared intra-Community supplies of goods and/or services during the calendar year
Statistics on controls and enquiries
16	Number of times Art. PVAT.13 of the Protocol (Presence in administrative offices and participation in administrative enquiries in other states) have been used
17	Number of simultaneous controls which the State has initiated (Art. PVAT.14 of the Protocol)
18	Number of simultaneous controls in which the State has participated (Art. PVAT.14 of the Protocol)
Statistics on automatic exchange of information without request (Recast Commission Regulation 79/2012)
19^note	Quantity of VAT identification numbers allocated to taxable persons who are not established in your State (Art. 3(1) of Regulation (EU) N 79/2012)
20^note	Volume of information on new means of transport (Art. 3(2) of Regulation (EU) N 79/2012) forwarded to other States
Optional boxes (Free text)
21	Any other (automatic) exchange of information not covered in the previous boxes.
22	Benefits and/or results of administrative cooperation.

Annex IV

Model standard forms for the communication of the statistics on the use of mutual recovery assistance

Mutual recovery assistance on the basis of the Protocol on administrative cooperation in the field of VAT and mutual recovery assistance in the year: … reported by: [name of the reporting State]
State	Requests for information	Requests for notification	Requests for precautionary measures	Requests for recovery
Requests received from:	Requests sent to:
	Number received from:	Number sent to:	Number received from:	Number sent to:	Number received from:	Number sent to:	Number	Amount of the claims involved	Amount of the claims recovered during the year^note^note	Number	Amount of the claims involved	Amount of the claims recovered during the year^note^note
BE-België/Belgique
BG-България (Bulgaria)
CZ-Česká Republika
DK-Danmark
DE-Deutschland
IE-Ireland
EE-Eesti
EL-Ελλάδα (Ellas)
ES-España
FR-FranceHR-Hrvatska
IT-Italia
CY-Κύπρος (Kypros)
LV-Latvija
LT-Lietuva
LU-Luxembourg
HU-Magyarország
MT-Malta
NL-Nederland
AT-Österreich
PL-Polska
PT-Portugal
RO-România
SI-Slovenija
SK-Slovensko
FI-Suomi/Finland
SE-SverigeUK-United Kingdom
Total

Service level agreement for the systems and the applications for administrative cooperation in vat and on mutual assistance for the recovery of claims

1. Applicable acts and reference documents

1.1. Applicable acts

This Service Level Agreement (‘SLA’) takes into account the list of agreements and applicable decisions listed below.

[AD.1.]	Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part, (‘the Trade and Cooperation Agreement (TCA)’) and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims (‘the Protocol’) (OJ L 149, 30.4.2021, p. 10).
[AD.2.]	Decision No of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part, and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims (‘the Protocol’), of … [date] on standard forms for the communication of information and statistical data, the transmission of information via the CCN network and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments
[AD.3.]	Decision No° of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part of … [date] laying down implementing rules for provisions relating to recovery assistance of the Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims

Table 1: Applicable acts

1.2. Reference documents

This SLA takes into account the information provided in the following reference documents:

[RD.1.]	CCN/CSI General Security Policy (ITSM Web Portal)
[RD.2.]	CCN/CSI Baseline Security Checklist (ITSM Web Portal)
[RD.3.]	https security recommendations of CCN/Mail III Webmail access – Ref. CCN/Mail III User Guide for NAs
[RD.3.]	Security recommendations of CCN/Mail III Webmail access – Ref. CCN Intranet – Local Network Administrator Guide

Table 2: Reference Documents

2. Terminology

2.1. Acronyms

ACRONYM	DEFINITION
CCN	Common Communication Network
CET	Central European Time
CIRCABC	Communication and Information Resource Centre Administrator
DG	Directorate-General
EoF	Exchange of Forms
ITIL^note	Information Technology Infrastructure Library
ITSM	Information Technology Service Management
VAT	Value Added Tax

Table 3: Acronyms

2.2. Definitions

EXPRESSION	DEFINITION
CET	Central European Time, GMT+1 and during summertime GMT+2 hours
Party	Within the scope of this SLA, ‘Party’ shall mean either the United Kingdom or the Commission.
Working days and hours (ITSM service desk)	7:00 to 20:00 (CET), 5 days a week (Monday to Friday including holidays)

Table 4: Definitions

3. Introduction

This document consists of a SLA between the Government of the United Kingdom of Great Britain and Northern Ireland (“The United Kingdom”) and the European Commission (‘the Commission’), collectively referred to as ‘the Parties to the SLA’.

3.1. Scope of the sla

Article PVAT.5 of the Protocol specifies that ‘A service level agreement ensuring the technical quality and quantity of the services for the functioning of the communication and information exchange systems shall be concluded’.

This SLA sets out the relationship between the United Kingdom and the Commission concerning the use of the systems and applications for administrative cooperation in VAT and recovery of claims relating to taxes and duties between the United Kingdom and the Member States concerning the exchange of forms.

The Commission steers the process to achieve agreement for the administrative cooperation by means of information technology. This involves standards, procedures, tools, technology and infrastructure. Assistance to the United Kingdom is provided to ensure that data exchange systems are available and are properly implemented. The monitoring, supervision and evaluation of the overall system is also provided by the Commission.

All targets referred to in the SLA will be applicable under normal working conditions only.

In case of events of force majeure, the applicability of the SLA will be suspended for the duration of these force majeure conditions.

Force majeure represents an unpredictable event or occurrence outside the control of the United Kingdom or the Commission, and which is not attributable to any act or failure to take preventive action by the responsible Party. Such events shall notably refer to government actions, war, fire, explosion, flood, import or export regulations or embargoes and labour disputes.

The Party invoking the force majeure shall inform the other Party without delay about the impossibility to provide services or to accomplish the SLA targets due to force majeure incidents, setting out the affected services and targets. When the incidence of force majeure has ceased, the affected Party shall likewise inform the other Party without delay.

3.2. Agreement period

The SLA is binding on the Parties from the day following its approval by the Trade Specialised Committee established by Article 8(1)(k) of the Trade and Cooperation Agreement.

4. Responsibilities

The purpose of this SLA is to ensure the quality and quantity of the services to be delivered by the Commission and by the United Kingdom in order to make the specified systems and applications for administrative cooperation in VAT and recovery of claims relating to taxes and duties available to the United Kingdom and to the Commission.

4.1. Services provided by the commission to the united kingdom

The Commission shall make the following services available:

Provide a central system, called eForms Central Applications (eFCA) to allow the exchange of forms between the Member States and the United Kingdom.

Provide access to and use of CCN/Mail or the common communication network as relevant.

Provide access to and use of the relevant shared spaces on CIRCABC.

Provide operational services as follows:

Helpdesk and operations:

a)Helpdesk Support;

b)Incident Handling;

c)Monitoring and Notification;

d)Training;

e)Security Management;

f)Reporting and statistics;

g)Consulting

Reference centre:

a)Information management;

b)Documentation centre (CIRCABC).

4.2. Services provided by the united kingdom to the commission

The United Kingdom shall make the following services available:

Communicate to the Commission any exceptional conditions.

Communicate to the Commission any available information that would prevent a proper use of the IT systems (European or national) required in order to achieve the aim of the Protocol.

Provide operational services as follows:

Helpdesk and operations:

a)Helpdesk Support;

b)Incident Handling;

c)Security Management.

5. Service description

This chapter provides a detailed description of the quantitative and qualitative aspects of the services to be provided by the Commission and by the United Kingdom as described above.

5.1. Commission service to the united kingdom

5.1.1. Service desk

5.1.1.1. Agreement

The Commission shall make available a Service Desk in order to respond to any questions and to report any problems which the United Kingdom experiences with the systems and applications for administrative cooperation and recovery of claims relating to taxes and duties or any component that could affect them. This Service Desk will be operated by ITSM and its operating hours shall be the same as the ITSM working hours.

The availability of the ITSM Service Desk shall be ensured in at least 95 % of the operating hours. All questions or problems can be communicated to the service desk during the ITSM working hours by telephone or email and outside those working hours by email. Where these questions or problems are received outside the working hours of the ITSM, they shall be automatically deemed to have arrived at 8:00 CET on the next working day.

The Service Desk shall register and classify the service calls in a Service Management Tool and shall inform the reporting Party of any change in status regarding their service calls.

The ITSM shall deliver a first line support to the users and shall dispatch any service call, which is the responsibility of another party (e.g. developer’s team, ITSM contractors) within the specified time.

The priority level shall determine both the response and the resolution times. This is set by ITSM, but Member States or the Commission may require a specific priority level.

The registration time is the maximum time interval that is allowed to pass between the time of the receipt of the email and the sending of the acknowledgment email.

The resolution time is the time interval between the registration of the incident and the resolution information being sent to the issuer. This also includes the time involved in closing the incident.

These shall not be absolute deadlines as they take into account only the time when ITSM acts on the service call. When a service call is dispatched to the United Kingdom, the Commission or another party (e.g. developer’s team, ITSM contractors) then this time does not form part of the resolution time of ITSM.

ITSM shall ensure compliance with the acknowledgement and resolution deadlines in at least 95 % of the cases occurring over a reporting month.

PRIORITY	ACKNOWLEDGEMENT TIME	RESOLUTION TIME
P1: Critical	30 m	4 h
P2: High	30 m	13 h (1 day)
P3: Medium	30 m	39 h (3 days)
P4: Low	30 m	65 h (5 days)

Table 5: Acknowledgement times and resolution times (working time)

5.1.2. Statistical Service

5.1.2.1. Agreement

The Commission shall generate statistics about the number of exchanges in the VAT and recovery domain using CCN/Mail, which are available on the ITSM Web portal.

5.1.3. Security Management

5.1.3.1. Agreement

The European Commission shall protect its systems and applications for administrative cooperation and recovery of claims relating to taxes and duties against security violations and shall keep track of any security violations and of any security improvements made.

5.1.3.2. Reporting

The Commission shall on an ad-hoc basis report to the parties concerned on any security violations and on any measures taken.

5.2. United kingdom’s services to the commission

5.2.1. All Service Level Management Areas

5.2.1.1. Agreement

The United Kingdom shall register any unavailability problems or changes^note regarding the technical, functional and organisational aspects of the United Kingdom’s systems and applications for administrative cooperation in VAT and recovery of claims relating to taxes and duties and affecting the exchanges under the Protocol.

5.2.1.2. Reporting

The United Kingdom shall inform the ITSM where necessary in relation to any unavailability problems or changes regarding the technical, functional or organisational aspects of their system that may affect the exchanges under the Protocol. ITSM shall always be informed of any changes regarding the operating personnel (operators, system administrators).

5.2.2. Service desk

5.2.2.1. Agreement

The United Kingdom shall make available a service desk for responding to incidents assigned to the United Kingdom, for giving assistance and to carry out testing if necessary. The working hours of the service desk should be compatible with the working hours of the ITSM Service Desk during ITSM working days. The United Kingdom’s service desk shall operate at a minimum between 10:00-16:00 CET during working days, except on its national holidays. It is recommended that the United Kingdom’s service desk follows the ITIL service support guidelines in handling the questions and incidents.

5.2.2.2. Reporting

The United Kingdom shall inform the ITSM where necessary in relation to any availability problem related to its service desk.

5.2.3. Problem Management

5.2.3.1. Agreement

The United Kingdom shall maintain a problem registration^note and follow-up mechanism for any problems affecting the exchanges under the Protocol.

5.2.3.2. Reporting

The United Kingdom shall inform the ITSM where they have an internal problem with the technical infrastructure related to their own systems and applications for administrative cooperation and recovery of claims relating to taxes and duties, which affect exchanges under the Protocol.

5.2.4. Security Management

5.2.4.1. AgreementThese are the documents versions available at the time of writing this SLA. The reader is invited to check any subsequent updates on the CCN/CSI Portal (http://portal.ccntc.ccncsi.int:8080/portal/DesktopDefault.aspx?tabid=1).

The United Kingdom shall protect its systems and applications for administrative cooperation in VAT and recovery of claims relating to taxes and duties against security violations and shall keep track of any security violations and of any security improvements made.

The United Kingdom shall apply IT security systems and processes that meet or exceed the requirements and/or recommendations specified in [RD.1.] and [RD.2.].

5.2.4.2. Reporting

The United Kingdom shall on an ad-hoc basis report to the Commission any security violations and any measures taken.

5.3. Services between the united kingdom and the member states

5.3.1. Exchange of Forms

5.3.1.1. Agreement

The legal references for deadlines specified in the Protocol are illustrated in the following table:

CCN/Mail mailbox	Form
VIESCLO	Exchange of Information under Articles PVAT.7, 8, 10, 11, 12 and 16 of the ProtocolGeneral exchanges
VIESCLO	Exchange of Information under Articles PVAT.7, 8, 10, 11, 12 and 16 of the ProtocolRequest for notification
TAXFRAUD	Exchange of Information under Articles PVAT.7, 8, 10, 11, 12 and 16 of the ProtocolAnti-fraud exchanges
TAXAUTO	Automatic exchanges
REC-A-CUST;REC-B-VAT;REC-C-EXCISE;REC-D-INCOME-CAP;REC-E-INSUR;REC-F-INHERIT-GIFT;REC-G-NAT-IMMOV;REC-H-NAT-TRANSP;REC-I-NAT-OTHER;REC-J-REGIONAL;REC-K-LOCAL;REC-L-OTHER;REC-M-AGRI	Request for information under Article PVAT.20 of the ProtocolRequest for notification under Article PVAT.23 of the ProtocolRequest for recovery under Article PVAT.25 of the ProtocolRequest for precautionary measures under Article PVAT.31 of the Protocol

Table 6: Performance EoF