EU and Norway Want to Improve Cooperation in Combating VAT Fraud
29 June 2022
2018-Max_Planck_Herr_Wahl_1355_black white_Zuschnitt.jpg Thomas Wahl

On 17 June 2022, the Council authorised the Commission to negotiate with Norway the revision of the agreement between the EU and Norway on administrative cooperation, combating fraud and recovery of value added tax (VAT) claims. The agreement enables the tax authorities of the EU and Norway to exchange information and to carry out joint activities to fight VAT fraud in a similar way EU Member States do. It already produced tangible results when Norway alerted the Member States to possible fraud and potential VAT loss amounting to €5 billion in the carbon credit area.

Both the Commission and Norway consider an update of the agreement necessary, since EU legislation has changed after the entry into force of the agreement in September 2018. An amendment to the agreement should allow, inter alia, new information exchange tools and joint enquiries.

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2018-Max_Planck_Herr_Wahl_1355_black white_Zuschnitt.jpg
Thomas Wahl

Max Planck Institute for the Study of Crime, Security and Law (MPI CSL)

Public Law Department

Senior Researcher