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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(6), second subparagraph, point (b) thereof,Having regard to the proposal from the European Commission,Having regard to the opinion of the European Parliamentnote,Whereas:
(1)The cooperation framework under the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added taxnote (the ‘2018 Agreement’) has had very positive outcomes.
(2)Council Regulation (EU) No 904/2010, as amended by Council Regulation (EU) 2018/1541note, has introduced new tools of administrative cooperation in the Union legislation.
(3)The 2018 Agreement therefore needs to be amended to provide the Member States with new cooperation tools with Norway.
(4)The Agreement between the European Union and the Kingdom of Norway amending the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax (the ‘Agreement’), which is the result of the negotiations, duly reflects the negotiating directives issued by the Council.
(5)In accordance with Council Decision (EU) 2024/767note, the Agreement was signed on 2 October 2024, subject to its conclusion at a later date.
(6)The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Councilnote.
(7)The Agreement should be approved,
HAS ADOPTED THIS DECISION:
Article 1#
The Agreement between the European Union and the Kingdom of Norway amending the Agreement the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax (the ‘Agreement’) is hereby approved on behalf of the Unionnote.
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