Agreement between the European Union and the Kingdom of Norway on administrat... (22018A0801(01))
INHALT
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
- 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
- TITLE I
- GENERAL PROVISIONS
- Article 1
- Objective
- Article 2
- Scope
- Article 3
- Definitions
- Article 4
- Organisation
- Article 5
- Service level agreement
- Article 6
- Confidentiality and protection of personal data
- TITLE II
- ADMINISTRATIVE COOPERATION AND COMBATING FRAUD
- CHAPTER 1
- Exchange of information on request
- Article 7
- Exchange of information and administrative enquiries
- Article 8
- Time limit for providing information
- CHAPTER 2
- Exchange of information without prior request
- Article 9
- Types of exchange of information
- Article 10
- Spontaneous exchange of information
- Article 11
- Automatic exchange of information
- CHAPTER 3
- Other forms of cooperation
- Article 12
- Administrative notification
- Article 13
- Presence in administrative offices and participation in administrative enquiries
- Article 14
- Simultaneous controls
- CHAPTER 4
- Eurofisc
- Article 15
- Participation of Norway in Eurofisc
- Article 16
- Eurofisc liaison officials
- CHAPTER 5
- General provisions
- Article 17
- Conditions governing the exchange of information
- Article 18
- Feedback
- Article 19
- Language
- Article 20
- Statistical data
- Article 21
- Standard forms and means of communication
- TITLE III
- RECOVERY ASSISTANCE
- CHAPTER 1
- Exchange of information
- Article 22
- Request for information
- Article 23
- Exchange of information without prior request
- Article 24
- Presence in administrative offices and participation in administrative enquiries
- CHAPTER 2
- Assistance for the notification of documents
- Article 25
- Request for notification of certain documents relating to claims
- Article 26
- Means of notification
- CHAPTER 3
- Recovery or precautionary measures
- Article 27
- Request for recovery
- Article 28
- Conditions governing a request for recovery
- Article 29
- Instrument permitting enforcement in the state of the requested authority and other accompanying documents
- Article 30
- Execution of the request for recovery
- Article 31
- Disputes
- Article 32
- Amendment or withdrawal of the request for recovery assistance
- Article 33
- Request for precautionary measures
- Article 34
- Rules governing the request for precautionary measures
- Article 35
- Limits to the requested authority's obligations
- Article 36
- Questions on limitation
- Article 37
- Costs
- CHAPTER 4
- General rules governing all types of recovery assistance requests
- Article 38
- Use of languages
- Article 39
- Statistical data
- Article 40
- Standard forms and means of communication
- TITLE IV
- IMPLEMENTATION AND APPLICATION
- Article 41
- Joint Committee
- Article 42
- Dispute settlement
- TITLE V
- FINAL PROVISIONS
- Article 43
- Territorial scope
- Article 44
- Entry into force, duration and termination
- Article 45
- Annex
- Article 46
- Relation to bilateral or multilateral agreements or arrangements between the states
- Article 47
- Authentic text
- Article 48
- Extension of this Agreement to new Member States of the Union
- ANNEX
Feedback