Council Decision (EU) 2023/2408 of 16 October 2023 on the position to be taken on... (32023D2408)
INHALT
Council Decision (EU) 2023/2408 of 16 October 2023 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
- COUNCIL DECISION (EU) 2023/2408
- of 16 October 2023
- 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
- Article 1
- Article 2
- Article 3
- ANNEX I
- DECISION No X/2023 OF 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
- of …
- on the procedure for the conclusion of a service level agreement
- Article 1
- Article 2
- ANNEX
- SERVICE LEVEL AGREEMENT FOR THE SYSTEMS AND THE APPLICATIONS FOR ADMINISTRATIVE COOPERATION IN VAT AND ON MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS
- 1. APPLICABLE ACTS AND REFERENCE DOCUMENTS
- 1.1. APPLICABLE ACTS
- 1.2. REFERENCE DOCUMENTS
- 2. TERMINOLOGY
- 2.1. ACRONYMS
- 2.2. DEFINITIONS
- 3. INTRODUCTION
- 3.1. SCOPE OF THE SLA
- 3.2. AGREEMENT PERIOD
- 4. RESPONSIBILITIES
- 4.1. SERVICES PROVIDED BY THE COMMISSION TO THE UNITED KINGDOM
- 4.2. SERVICES PROVIDED BY THE UNITED KINGDOM TO THE COMMISSION
- 5. SERVICE DESCRIPTION
- 5.1. COMMISSION SERVICE TO THE UNITED KINGDOM
- 5.1.1. Service desk
- 5.1.1.1. Agreement
- 5.1.2. Statistical Service
- 5.1.2.1. Agreement
- 5.1.3. Security Management
- 5.1.3.1. Agreement
- 5.1.3.2. Reporting
- 5.2. UNITED KINGDOM’S SERVICES TO THE COMMISSION
- 5.2.1. All Service Level Management Areas
- 5.2.1.1. Agreement
- 5.2.1.2. Reporting
- 5.2.2. Service desk
- 5.2.2.1. Agreement
- 5.2.2.2. Reporting
- 5.2.3. Problem Management
- 5.2.3.1. Agreement
- 5.2.3.2. Reporting
- 5.2.4. Security Management
- 5.2.4.1. Agreement (5)
- 5.2.4.2. Reporting
- 5.3. SERVICES BETWEEN THE UNITED KINGDOM AND THE MEMBER STATES
- 5.3.1. Exchange of Forms
- 5.3.1.1. Agreement
- 6. APPROVAL OF THE SLA
- 7. CHANGES TO THE SLA
- 8. CONTACT POINT
- SERVICE PROVIDER – SERVICE DESK
- ANNEX II
- DECISION No X/2023 OF 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
- of …
- on the amount and modalities of the financial contribution to be made by the United Kingdom of Great Britain and Northern Ireland to the general budget of the Union in respect of the cost generated by its participation in the European Information Systems
- Article 1
- Adaptation costs
- Article 2
- Annual financial contribution
- Article 3
- Method of payment
- Article 4
- Entry into force
- ANNEX III
- DECISION No X/2023 OF 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
- of …
- laying 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
- Article 1
- Communication
- Article 2
- Implementing rules relating to the standard form
- Article 3
- Implementing rules relating to the uniform instrument or the revised uniform instrument permitting enforcement in the requested State
- Article 4
- Conversion of the sums to be recovered
- Article 5
- Time limits for replies
- Article 6
- Execution of the requests
- Article 7
- Follow-up on contestations
- Article 8
- Adjustments of the amounts for which assistance is requested
- Article 9
- Transfer of recovered amounts
- ANNEX IV
- DECISION No X/2023 OF 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
- of …
- on standard forms for the communication of information and statistical data, the transmission of information via the Common Communication Network and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments
- Article 1
- Standard forms for communication
- Article 2
- Transmission of information via CCN
- Article 3
- Organisation of contacts
- Article 4
- Content and format of the statistical data
- Article 5
- ANNEX I
- STANDARD FORMS FOR THE COMMUNICATION OF REQUESTS, INFORMATION AND FEEDBACK UNDER TITLE II [ADMINISTRATIVE COOPERATION AND COMBATING VAT FRAUD]
- REQUEST FOR NOTIFICATION (ARTICLE PVAT. 12
- Reference:
- N_SS_RR _ 20YYMMDD-000000-000000
- OUTCOME OF THE NOTIFICATION
- CERTIFICATE (ARTICLE PVAT.12 OF THE PROTOCOL)
- Reference:
- N_SS_RR _ 20YYMMDD-000000-000000
- ANNEX II
- STANDARD FORMS FOR THE COMMUNICATION OF REQUESTS AND FURTHER COMMUNICATION WITH REGARD TO REQUESTS UNDER TITLE III [RECOVERY ASSISTANCE]
- Model A
- Uniform notification form providing information about notified document(s)
- A. ADDRESSEE OF THE NOTIFICATION
- B. PURPOSE OF THE NOTIFICATION
- C. OFFICE(S) RESPONSIBLE FOR THE NOTIFIED DOCUMENT(S)
- D. DESCRIPTION OF THE NOTIFIED DOCUMENT(S)
- Model B
- Uniform instrument permitting enforcement of claims covered by Article PVAT.27 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 between the European Union and the United Kingdom(10)
- DESCRIPTION OF THE CLAIM(S) AND THE PERSON(S) CONCERNED
- Model form C – request for information
- Model form D – request for notification
- Model form E – request for recovery or precautionary measures
- ANNEX III
- STATISTICAL DATA ON THE APPLICATION OF TITLE II [ADMINISTRATIVE COOPERATION AND COMBATING VAT FRAUD]
- Model for the communication of statistical data from the states as referred to in Art. PVAT. 18 of the Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims relating to taxes and duties between EU and UK (‘the Protocol’)
- Part A:
- Statistics per state:
- Part B:
- Other global statistics:
- ANNEX IV
- MODEL STANDARD FORMS FOR THE COMMUNICATION OF THE STATISTICS ON THE USE OF MUTUAL RECOVERY ASSISTANCE
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