- Decision No 3/2023 of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties has been issued.
- The decision lays down implementing rules for provisions relating to recovery assistance of the Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims.
- The decision provides detailed rules for communication between the requested and applicant authorities.
- It states the legal effect of notifications made by the requested State at the request of the applicant State.
- Specific rules are provided for the use of the uniform instrument permitting enforcement in the requested State.
- Specific rules are also provided for the transfer and reimbursement of recovered amounts.
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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