The European Union (EU) and the Kingdom of Norway have entered into an agreement on administrative cooperation, combating fraud, and recovery of claims in the field of value-added tax (VAT). The agreement aims to ensure the correct determination, assessment, and collection of VAT, prevent double or non-taxation, and combat VAT fraud. The parties recognize the need for close cooperation between competent authorities to address cross-border VAT fraud and evasion. The agreement also seeks to contribute to the Eurofisc network for exchanging targeted information on combating cross-border VAT fraud. Confidentiality and data protection rules are to be applied in accordance with relevant directives. International cooperation is crucial for the effective application of VAT rules on telecommunication, broadcasting, and electronically supplied services. While tax matters are outside the scope of the European Economic Area (EEA) Agreement, cooperation on VAT enforcement is in the interest of both the EU and Norway, as they are neighbors and trade partners with equal conditions of competition within the EEA.
Source eur-lex.europa.eu
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