2017/0272(NLE)

EU/Norway Agreement: administrative cooperation, combating fraud and recovery of claims in the field of value added tax

Procedure completed

2017/0272(NLE) EU/Norway Agreement: administrative cooperation, combating fraud and recovery of claims in the field of value added tax
RoleCommitteeRapporteurShadows
Lead ECON VIEGAS Miguel (GUE/NGL) TOMC Romana (EPP), IVAN Cătălin Sorin (S&D), RUOHONEN-LERNER Pirkko (ECR), CORNILLET Thierry (ALDE), SCOTT CATO Molly (Verts/ALE)
Lead committee dossier: ECON/8/11444
Legal Basis TFEU TFEU 113, TFEU TFEU 218-p6b-ab, TFEU TFEU 218-p8-a2
Subjects
Links

Activites

  • 2018/08/01 Final act published in Official Journal
  • #3626
  • 2018/06/22 Council Meeting
  • 2018/06/22 End of procedure in Parliament
  • 2018/06/22 Act adopted by Council after consultation of Parliament
  • 2018/05/29 Results of vote in Parliament
    • Results of vote in Parliament
    • T8-0209/2018 summary
  • 2018/04/25 Committee report tabled for plenary, 1st reading/single reading
    • A8-0147/2018 summary
    • ECON ECON/8/11444 VIEGAS Miguel GUE/NGL
  • 2018/04/24 Vote in committee, 1st reading/single reading
  • #3582
  • 2017/12/05 Council Meeting
  • 2017/11/29 Committee referral announced in Parliament, 1st reading/single reading
  • 2017/10/26 Legislative proposal published
    • COM(2017)0621 summary
    • DG {u'url': u'http://ec.europa.eu/info/departments/taxation-and-customs-union_en', u'title': u'Taxation and Customs Union'}, MOSCOVICI Pierre

Documents

History

(these mark the time of scraping, not the official date of the change)

2018-09-12
activities/0/commission/0 added
DG
Commissioner
MOSCOVICI Pierre
activities/0/docs/0/text added
  • PURPOSE: to conclude, on behalf of the European Union, the Agreement between the European Union and Norway on administrative cooperation, combating fraud and recovery of claims in the field of Value Added Tax (VAT).

    PROPOSED ACT: Council Decision.

    ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.

    BACKGROUND : the legal framework for Member States to cooperate in order to prevent and fight against fraud, and recover claims in the field of VAT is provided by:

    The Commission considers that cooperation with third countries is essential to fight VAT fraud. In particular, Norway is a Member of the European Economic Area with a VAT system similar to that applied in the EU, and enjoys a good tradition of cooperation in the field of VAT with the EU Member States.

    Between 2009 and 2012, the Norwegian tax authorities communicated to Member State authorities information on fraudulent transactions for a total amount of EUR 2.703 million. Norwegian officials also participated in multilateral controls with some Member States in the energy sector.

    The Commission believes that Member States would benefit from more cooperation with Norway. The conclusion of a bilateral agreement, the text of which has been negotiated with the Norwegian authorities during 2015 and 2016, will provide a solid legal basis for good cooperation between Norway and all Member States.

    CONTENT: the Commission proposes that the Council adopt a decision approving, on behalf of the EU, 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.

    Cooperation will be structured in the same way as the current cooperation between EU Member States and will benefit from the same instruments such as electronic platforms and e-forms.

    The cooperation instruments included in the Agreement are the same as those under the EU framework, with the exception of access to databases. In fact, the VAT Information Exchange System (VIES) allows Member States to access information regarding intra-EU transactions, which are not relevant in the context of cooperation with Norway.

    Administrative cooperation and fight against fraud: the Agreement provides for the same cooperation instruments (exchange of information and administrative enquiries, spontaneous exchange of information, feedback, automatic exchange of information, administrative notification, presence in administrative offices and participation in administrative enquiries, simultaneous controls and Eurofisc) as laid down in Council Regulation (EU) No. 904/2010 with the exception of the access to databases through the VIES system.

    Recovery: the Agreement provides for instruments for recovery assistance similar to those under Directive 2010/24/EU: exchange of information (including presence in administrative offices and participation in administrative enquiries in the requested state), assistance for the notification of documents, and recovery and precautionary measures. The conditions and modalities governing these types of recovery assistance are also in line with the conditions and modalities set by Directive 2010/24/EU.

    The scope of the Agreement is, however, limited to VAT claims and to administrative penalties, fines, fees and surcharges, interest and costs relating to such claims. The scope does not cover other taxes and duties.

    The Agreement sets up a joint Committee composed of representatives of the Parties, which will ensure the proper functioning and implementation of the Agreement.

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2017-11-29
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Committee referral announced in Parliament, 1st reading/single reading
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    date
    2018-01-23
    committee_full
    Economic and Monetary Affairs
    rapporteur
    • group
      GUE/NGL
      name
      VIEGAS Miguel
activities/2 added
date
2017-12-05
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CSL
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Council Meeting
council
Economic and Financial Affairs ECOFIN
meeting_id
3582
activities/3 added
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2018-04-24
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EP
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Vote in committee, 1st reading/single reading
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    2018-01-23
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    rapporteur
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      GUE/NGL
      name
      VIEGAS Miguel
activities/4 added
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EP
docs
  • url
    http://www.europarl.europa.eu/sides/getDoc.do?type=REPORT&mode=XML&reference=A8-2018-0147&language=EN
    text
    • The Committee on Economic and Monetary Affairs adopted the report by Miguel VIEGAS (GUE/NGL, PT) on the proposal for a Council decision on the conclusion, on behalf of the European Union, of 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 committee recommended that the European Parliament approve the conclusion of the agreement.

      As stated in the explanatory memorandum accompanying the report, the conclusion of cooperation agreements with the Union's neighbours and trading partners is likely to improve the Member States' ability to identify cases of VAT fraud and to combat this phenomenon while putting an end to the financial losses it generates.

      Norway is a Member of the European Economic Area with a VAT system similar to that applied in the EU, which enjoys a good tradition of cooperation in the field of VAT with the EU Member States.

      With the current legal framework, administrative cooperation with Norway is occasional and only possible on the basis of bilateral agreements between Norway and individual Member States, the Nordic convention or rare invitations to Norway to participate in the VAT observatory meetings as an observer.

      A bilateral agreement between the EU and Norway shall provide for a solid legal framework for a sound cooperation between Norway and Member States. This cooperation follows the same structure of the cooperation currently in force between EU Member States and will benefit from the same instruments such as electronic platforms and e-forms.

    type
    Committee report tabled for plenary, 1st reading/single reading
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    A8-0147/2018
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Committee report tabled for plenary, 1st reading/single reading
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      GUE/NGL
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      VIEGAS Miguel
date
2018-04-25
activities/5 added
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2018-05-29
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Results of vote in Parliament
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2018-06-22
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3626
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2018-06-22
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End of procedure in Parliament
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2018-06-22
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EP/CSL
type
Act adopted by Council after consultation of Parliament
activities/9 added
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2018-08-01
type
Final act published in Official Journal
committees/0/date added 2018-01-23
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  • group
    GUE/NGL
    name
    VIEGAS Miguel
committees/0/shadows added
  • group
    EPP
    name
    TOMC Romana
  • group
    S&D
    name
    IVAN Cătălin Sorin
  • group
    ECR
    name
    RUOHONEN-LERNER Pirkko
  • group
    ALDE
    name
    CORNILLET Thierry
  • group
    Verts/ALE
    name
    SCOTT CATO Molly
other/0 added
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Council Meeting
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Former Council configuration
other/1 added
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EC
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commissioner
MOSCOVICI Pierre
procedure/Modified legal basis added Rules of Procedure EP 150
procedure/dossier_of_the_committee added ECON/8/11444
procedure/instrument added Decision
procedure/stage_reached changed
Old
Preparatory phase in Parliament
New
Procedure completed
2017-11-15

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