Council Decision (EU) 2017/2381

of 5 December 2017

on the signing, on behalf of the 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 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)

On 9 December 2014, the Council authorised the Commission to open negotiations for an agreement with Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax.

(2)

The text 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 Agreement’), which is the result of the negotiations, duly reflects the negotiating directives issued by the Council.

(3)
The European Data Protection Supervisor was consulted in accordance with Article 28(2) of Regulation (EC) No 45/2001 of the European Parliament and of the Council1.
(4)

The Agreement should be signed,

HAS ADOPTED THIS DECISION: