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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(5) thereof,Having regard to the proposal from the European Commission,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 has had very positive outcomes.
(2)Council Regulation (EU) No 904/2010note, as amended by Council Regulation (EU) 2018/1541note, has introduced new tools of administrative cooperation in Union legislation.
(3)On 26 April 2022, the Council authorised the Commission to open negotiations for 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’).
(4)The Agreement, which is the result of the negotiations, duly reflects the negotiating directives issued by the Council.
(5)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.
(6)The Agreement should be signed,
HAS ADOPTED THIS DECISION:
Article 1#
The signing on behalf of the Union of 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 is hereby authorised, subject to the conclusion of the said Agreementnote.
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