This proposal concerns the decision establishing the position to be taken on the European Union’s behalf in the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties in connection with the envisaged adoption of the decisions for the implementation 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 VAT Protocol’), as laid down in Article PVAT.39(2) of 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 (‘the Agreement’ or TCA).
Source: eur-lex.europa.eu
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