Proposal for a Council Decision on the EU’s position in the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the EU and the UK

Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union within 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, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part

• Proposal for a Council Decision on the position to be taken by the EU in the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the EU and the UK.
• The proposal aims to adopt 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 Trade Specialised Committee will address matters covered by the VAT Protocol and adopt decisions or recommendations to implement all aspects of the Protocol.
• The proposed decisions will cover electronic forms, rules for tax recovery requests, Service Level Agreement, and UK financial contributions.
• The position to be taken by the EU should be established by the Council.
• The proposal does not affect the substance of the TCA and does not require an impact assessment. The procedural legal basis is Article 218(9) of the Treaty on the Functioning of the EU.