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EU Council Position on Administrative Cooperation in VAT and Recovery of Taxes and Duties

  • The Council of the European Union has adopted a 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.
  • The Trade and Cooperation Agreement between the European Union and the United Kingdom provides a legal framework for cooperation in combating fraud and recovering claims.
  • The Trade Specialised Committee is responsible for making recommendations and decisions to ensure the proper functioning and implementation of the Protocol.
  • The Trade Specialised Committee will adopt a decision on the procedure for the conclusion of service level agreements and other decisions.
  • The position to be taken on the Union’s behalf in the Trade Specialised Committee is set out in the attached draft decisions.
  • The Union seeks to adjust the forms for assistance with administrative notifications to align with the Exchange of Forms system.
  • A service level agreement ensuring the technical quality and quantity of services for communication and information exchange systems will be concluded.
  • The service level agreement will be binding on the Parties to the Protocol.
  • Either Party may request a revision of the service level agreement.
  • The Service Level Agreement takes into account applicable acts and reference documents.

Source: eur-lex.europa.eu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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