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Document 32023D2408
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
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
ST/13395/2023/ADD/1
OJ L, 2023/2408, 31.10.2023, ELI: http://data.europa.eu/eli/dec/2023/2408/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
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Official Journal |
EN Series L |
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2023/2408 |
31.10.2023 |
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
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113, in conjunction with Article 218(9) thereof,
Having regard to the proposal from the European Commission,
Whereas:
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(1) |
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 (1) (the ‘Trade and Cooperation Agreement’) was concluded by the Union by means of Council Decision (EU) 2021/689 (2) and entered into force on 1 May 2021. |
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(2) |
The Trade and Cooperation Agreement and in particular its 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 (the ‘Protocol’) provide for a solid legal framework for cooperation with regard to the fight against fraud and the recovery of claims. Such cooperation will benefit from most of the tools currently used by the Member States for administrative cooperation and the recovery of claims. |
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(3) |
The Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties (the ‘Trade Specialised Committee’) established by the Trade and Cooperation Agreement is to make recommendations and adopt decisions, in order to ensure the proper functioning and implementation of the Protocol. |
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(4) |
During its third meeting, the Trade Specialised Committee is to adopt a decision on the procedure for the conclusion of service level agreements and other decisions concerning the proper functioning and implementation of the Protocol. |
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(5) |
It is appropriate to establish the position to be taken on the Union’s behalf within the Trade Specialised Committee, as the service level agreements and other decisions to be adopted by the Trade Specialised Committee will be binding on the Union, |
HAS ADOPTED THIS DECISION:
Article 1
The position to be taken on the Union's behalf in the third meeting of the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties (the ‘Trade Specialised Committee’), 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, is set out in the draft Decisions of the Trade Specialised Committee attached to this Decision.
Article 2
The position to be taken on the Union’s behalf in the third meeting of the Trade Specialised Committee as regards the new forms for assistance with administrative notifications set out in the draft Decision of the Trade Specialised Committee attached to this Decision on standard forms for the communication of information and statistical data shall, in addition to the position to be taken as referred to in Article 1 of this Decision, be to agree to a future adjustment of the forms contained in Annex I to that draft Decision, so as to bring them in alignment with the Exchange of Forms (EoF) system referred to in Annex II to Commission Implementing Decision C(2019) 2866 (3). The Union shall seek to agree with the United Kingdom that, pending such alignment, the full use of those features will be made on a voluntary basis by both Parties.
Article 3
This Decision shall enter into force on the date of its adoption.
Done at Luxembourg, 16 October 2023.
For the Council
The President
T. RIBERA RODRÍGUEZ
(1) OJ L 149, 30.4.2021, p. 10.
(2) Council Decision (EU) 2021/689 of 29 April 2021 on the conclusion, on behalf of the Union, of 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, and of the Agreement between the European Union and the United Kingdom of Great Britain and Northern Ireland concerning security procedures for exchanging and protecting classified information (OJ L 149, 30.4.2021, p. 2).
(3) Commission Implementing Decision C(2019) 2866 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 with regard to the standard forms, the automated enquiry of certain information and the service level agreement.
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
THE TRADE SPECIALISED COMMITTEE,
Having regard to 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, (1) and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims (‘the Protocol’), in particular point (k) of Article PVAT.39(2) thereof,
Whereas:
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1. |
Pursuant to Article PVAT.5 of the Protocol, a service level agreement ensuring the technical quality and quantity of the services for the functioning of the communication and information exchange systems is to be concluded according to the procedure established by the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties (‘the Trade Specialised Committee’). |
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2. |
It is necessary to adopt practical arrangements for the implementation of Article PVAT.5 of the Protocol, |
HAS ADOPTED THIS DECISION:
Article 1
1. The service level agreement set out in the Annex to this Decision is hereby concluded.
2. It shall be binding on the Parties to the Protocol from the day following its approval by the Trade Specialised Committee.
3. Either Party to the Protocol may request a revision of the service level agreement by sending a request to the co-chairs of the Trade Specialised Committee. Until the Trade Specialised Committee decides on the proposed changes, the provisions of the last concluded version of the relevant service level agreement will remain in force.
Article 2
This Decision shall enter into force on the date of its adoption.
Done at …, …
For the Trade Specialised Committee
The Co-chairs
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
This Service Level Agreement (‘SLA’) takes into account the list of agreements and applicable decisions listed below.
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[AD.1.] |
Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part, (‘the Trade and Cooperation Agreement (TCA)’) and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims (‘the Protocol’) (OJ L 149, 30.4.2021, p. 10). |
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[AD.2.] |
Decision No 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, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part, and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims (‘the Protocol’), of … [date] on standard forms for the communication of information and statistical data, the transmission of information via the CCN network and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments |
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[AD.3.] |
Decision No° 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, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part of … [date] 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 |
Table 1: Applicable acts
1.2. REFERENCE DOCUMENTS
This SLA takes into account the information provided in the following reference documents:
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[RD.1.] |
CCN/CSI General Security Policy (ITSM Web Portal) |
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[RD.2.] |
CCN/CSI Baseline Security Checklist (ITSM Web Portal) |
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[RD.3.] |
https security recommendations of CCN/Mail III Webmail access – Ref. CCN/Mail III User Guide for NAs |
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[RD.3.] |
Security recommendations of CCN/Mail III Webmail access – Ref. CCN Intranet – Local Network Administrator Guide |
Table 2: Reference Documents
2. TERMINOLOGY
2.1. ACRONYMS
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ACRONYM |
DEFINITION |
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CCN |
Common Communication Network |
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CET |
Central European Time |
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CIRCABC |
Communication and Information Resource Centre Administrator |
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DG |
Directorate-General |
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EoF |
Exchange of Forms |
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ITIL (2) |
Information Technology Infrastructure Library |
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ITSM |
Information Technology Service Management |
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VAT |
Value Added Tax |
Table 3: Acronyms
2.2. DEFINITIONS
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EXPRESSION |
DEFINITION |
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CET |
Central European Time, GMT+1 and during summertime GMT+2 hours |
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Party |
Within the scope of this SLA, ‘Party’ shall mean either the United Kingdom or the Commission. |
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Working days and hours (ITSM service desk) |
7:00 to 20:00 (CET), 5 days a week (Monday to Friday including holidays) |
Table 4: Definitions
3. INTRODUCTION
This document consists of a SLA between the Government of the United Kingdom of Great Britain and Northern Ireland (“The United Kingdom”) and the European Commission (‘the Commission’), collectively referred to as ‘the Parties to the SLA’.
3.1. SCOPE OF THE SLA
Article PVAT.5 of the Protocol specifies that ‘A service level agreement ensuring the technical quality and quantity of the services for the functioning of the communication and information exchange systems shall be concluded’.
This SLA sets out the relationship between the United Kingdom and the Commission concerning the use of the systems and applications for administrative cooperation in VAT and recovery of claims relating to taxes and duties between the United Kingdom and the Member States concerning the exchange of forms.
The Commission steers the process to achieve agreement for the administrative cooperation by means of information technology. This involves standards, procedures, tools, technology and infrastructure. Assistance to the United Kingdom is provided to ensure that data exchange systems are available and are properly implemented. The monitoring, supervision and evaluation of the overall system is also provided by the Commission.
All targets referred to in the SLA will be applicable under normal working conditions only.
In case of events of force majeure, the applicability of the SLA will be suspended for the duration of these force majeure conditions.
Force majeure represents an unpredictable event or occurrence outside the control of the United Kingdom or the Commission, and which is not attributable to any act or failure to take preventive action by the responsible Party. Such events shall notably refer to government actions, war, fire, explosion, flood, import or export regulations or embargoes and labour disputes.
The Party invoking the force majeure shall inform the other Party without delay about the impossibility to provide services or to accomplish the SLA targets due to force majeure incidents, setting out the affected services and targets. When the incidence of force majeure has ceased, the affected Party shall likewise inform the other Party without delay.
3.2. AGREEMENT PERIOD
The SLA is binding on the Parties from the day following its approval by the Trade Specialised Committee established by Article 8(1)(k) of the Trade and Cooperation Agreement.
4. RESPONSIBILITIES
The purpose of this SLA is to ensure the quality and quantity of the services to be delivered by the Commission and by the United Kingdom in order to make the specified systems and applications for administrative cooperation in VAT and recovery of claims relating to taxes and duties available to the United Kingdom and to the Commission.
4.1. SERVICES PROVIDED BY THE COMMISSION TO THE UNITED KINGDOM
The Commission shall make the following services available:
Provide a central system, called eForms Central Applications (eFCA) to allow the exchange of forms between the Member States and the United Kingdom.
Provide access to and use of CCN/Mail or the common communication network as relevant.
Provide access to and use of the relevant shared spaces on CIRCABC.
Provide operational services as follows:
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Helpdesk and operations:
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Reference centre:
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4.2. SERVICES PROVIDED BY THE UNITED KINGDOM TO THE COMMISSION
The United Kingdom shall make the following services available:
Communicate to the Commission any exceptional conditions.
Communicate to the Commission any available information that would prevent a proper use of the IT systems (European or national) required in order to achieve the aim of the Protocol.
Provide operational services as follows:
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Helpdesk and operations:
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5. SERVICE DESCRIPTION
This chapter provides a detailed description of the quantitative and qualitative aspects of the services to be provided by the Commission and by the United Kingdom as described above.
5.1. COMMISSION SERVICE TO THE UNITED KINGDOM
5.1.1. Service desk
5.1.1.1. Agreement
The Commission shall make available a Service Desk in order to respond to any questions and to report any problems which the United Kingdom experiences with the systems and applications for administrative cooperation and recovery of claims relating to taxes and duties or any component that could affect them. This Service Desk will be operated by ITSM and its operating hours shall be the same as the ITSM working hours.
The availability of the ITSM Service Desk shall be ensured in at least 95 % of the operating hours. All questions or problems can be communicated to the service desk during the ITSM working hours by telephone or email and outside those working hours by email. Where these questions or problems are received outside the working hours of the ITSM, they shall be automatically deemed to have arrived at 8:00 CET on the next working day.
The Service Desk shall register and classify the service calls in a Service Management Tool and shall inform the reporting Party of any change in status regarding their service calls.
The ITSM shall deliver a first line support to the users and shall dispatch any service call, which is the responsibility of another party (e.g. developer’s team, ITSM contractors) within the specified time.
The priority level shall determine both the response and the resolution times. This is set by ITSM, but Member States or the Commission may require a specific priority level.
The registration time is the maximum time interval that is allowed to pass between the time of the receipt of the email and the sending of the acknowledgment email.
The resolution time is the time interval between the registration of the incident and the resolution information being sent to the issuer. This also includes the time involved in closing the incident.
These shall not be absolute deadlines as they take into account only the time when ITSM acts on the service call. When a service call is dispatched to the United Kingdom, the Commission or another party (e.g. developer’s team, ITSM contractors) then this time does not form part of the resolution time of ITSM.
ITSM shall ensure compliance with the acknowledgement and resolution deadlines in at least 95 % of the cases occurring over a reporting month.
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PRIORITY |
ACKNOWLEDGEMENT TIME |
RESOLUTION TIME |
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P1: Critical |
30 m |
4 h |
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P2: High |
30 m |
13 h (1 day) |
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P3: Medium |
30 m |
39 h (3 days) |
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P4: Low |
30 m |
65 h (5 days) |
Table 5: Acknowledgement times and resolution times (working time)
5.1.2. Statistical Service
5.1.2.1. Agreement
The Commission shall generate statistics about the number of exchanges in the VAT and recovery domain using CCN/Mail, which are available on the ITSM Web portal.
5.1.3. Security Management
5.1.3.1. Agreement
The European Commission shall protect its systems and applications for administrative cooperation and recovery of claims relating to taxes and duties against security violations and shall keep track of any security violations and of any security improvements made.
5.1.3.2. Reporting
The Commission shall on an ad-hoc basis report to the parties concerned on any security violations and on any measures taken.
5.2. UNITED KINGDOM’S SERVICES TO THE COMMISSION
5.2.1. All Service Level Management Areas
5.2.1.1. Agreement
The United Kingdom shall register any unavailability problems or changes (3) regarding the technical, functional and organisational aspects of the United Kingdom’s systems and applications for administrative cooperation in VAT and recovery of claims relating to taxes and duties and affecting the exchanges under the Protocol.
5.2.1.2. Reporting
The United Kingdom shall inform the ITSM where necessary in relation to any unavailability problems or changes regarding the technical, functional or organisational aspects of their system that may affect the exchanges under the Protocol. ITSM shall always be informed of any changes regarding the operating personnel (operators, system administrators).
5.2.2. Service desk
5.2.2.1. Agreement
The United Kingdom shall make available a service desk for responding to incidents assigned to the United Kingdom, for giving assistance and to carry out testing if necessary. The working hours of the service desk should be compatible with the working hours of the ITSM Service Desk during ITSM working days. The United Kingdom’s service desk shall operate at a minimum between 10:00-16:00 CET during working days, except on its national holidays. It is recommended that the United Kingdom’s service desk follows the ITIL service support guidelines in handling the questions and incidents.
5.2.2.2. Reporting
The United Kingdom shall inform the ITSM where necessary in relation to any availability problem related to its service desk.
5.2.3. Problem Management
5.2.3.1. Agreement
The United Kingdom shall maintain a problem registration (4) and follow-up mechanism for any problems affecting the exchanges under the Protocol.
5.2.3.2. Reporting
The United Kingdom shall inform the ITSM where they have an internal problem with the technical infrastructure related to their own systems and applications for administrative cooperation and recovery of claims relating to taxes and duties, which affect exchanges under the Protocol.
5.2.4. Security Management
5.2.4.1. Agreement (5)
The United Kingdom shall protect its systems and applications for administrative cooperation in VAT and recovery of claims relating to taxes and duties against security violations and shall keep track of any security violations and of any security improvements made.
The United Kingdom shall apply IT security systems and processes that meet or exceed the requirements and/or recommendations specified in [RD.1.] and [RD.2.].
5.2.4.2. Reporting
The United Kingdom shall on an ad-hoc basis report to the Commission any security violations and any measures taken.
5.3. SERVICES BETWEEN THE UNITED KINGDOM AND THE MEMBER STATES
5.3.1. Exchange of Forms
5.3.1.1. Agreement
The legal references for deadlines specified in the Protocol are illustrated in the following table:
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CCN/Mail mailbox |
Form |
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VIESCLO |
Exchange of Information under Articles PVAT.7, 8, 10, 11, 12 and 16 of the Protocol General exchanges |
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VIESCLO |
Exchange of Information under Articles PVAT.7, 8, 10, 11, 12 and 16 of the Protocol Request for notification |
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TAXFRAUD |
Exchange of Information under Articles PVAT.7, 8, 10, 11, 12 and 16 of the Protocol Anti-fraud exchanges |
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TAXAUTO |
Automatic exchanges |
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REC-A-CUST; REC-B-VAT; REC-C-EXCISE; REC-D-INCOME-CAP; REC-E-INSUR; REC-F-INHERIT-GIFT; REC-G-NAT-IMMOV; REC-H-NAT-TRANSP; REC-I-NAT-OTHER; REC-J-REGIONAL; REC-K-LOCAL; REC-L-OTHER; REC-M-AGRI |
Request for information under Article PVAT.20 of the Protocol Request for notification under Article PVAT.23 of the Protocol Request for recovery under Article PVAT.25 of the Protocol Request for precautionary measures under Article PVAT.31 of the Protocol |
Table 6: Performance EoF
6. APPROVAL OF THE SLA
The Service Level Agreement must be approved by the Trade Specialised Committee in order to be applicable.
7. CHANGES TO THE SLA
The Service Level Agreement will be reviewed following a written request from the Commission or the United Kingdom to the Trade Specialised Committee.
Until the Trade Specialised Committee decides on the proposed changes, the provisions of the current SLA remain in force. The Trade Specialised Committee acts as the decision- making body for the present agreement.
8. CONTACT POINT
For any questions or remarks regarding this document, feel free to contact:
SERVICE PROVIDER – SERVICE DESK
support@itsmtaxud.europa.eu
(1) OJ L 149, 30.4.2021, p. 10.
(2) ITIL:
http://www.itil-officialsite.com
http://www.best-management-practice.com/gempdf/itSMF_An_Introductory_Overview_of_ITIL_V3.pdf
(3) Use of principles described in the incident management in ITIL is recommended.
(4) Linked to Problem and Change management processes of ITIL.
(5) These are the documents versions available at the time of writing this SLA. The reader is invited to check any subsequent updates on the CCN/CSI Portal (http://portal.ccntc.ccncsi.int:8080/portal/DesktopDefault.aspx?tabid=1).
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
THE TRADE SPECIALISED COMMITTEE,
Having regard to 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, (1) (‘the Trade and Cooperation Agreement’) and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims (‘the Protocol’), in particular Article PVAT.39(2)(g) thereof,
Whereas:
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1. |
Regulation (EU) 2021/847 of the European Parliament and the Council (2) lays down the rules for the development, operation and maintenance of the European Information Systems. |
|
2. |
The Common Communication Network (‘CCN’) and the electronic forms to be adopted pursuant to point (d) of Article PVAT.39(2) of the Protocol are Union components of the European Information Systems. |
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3. |
Pursuant to Article 9(3) of Regulation (EU) 2021/847, the use of the Union components of the European Information Systems by non-participating countries is subject to agreements with those countries to be concluded in accordance with Article 218 of the Treaty on the Functioning of the European Union. |
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4. |
It is necessary to determine the amount and the 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, |
HAS ADOPTED THIS DECISION:
Article 1
Adaptation costs
1. The amount to be paid by the United Kingdom of Great Britain and Northern Ireland for the amendments of the electronic forms for VAT and Recovery to be adopted pursuant to point (d) of Article PVAT. 39(2) of the Protocol is EUR 36 250.
2. The amount shall be paid within 60 days following adoption of this Decision.
Article 2
Annual financial contribution
1. Until 31 December 2025 the annual financial contribution that the United Kingdom of Great Britain and Northern Ireland shall pay to the general budget of the Union shall amount to EUR 12 600.
2. From 1 January 2026 the annual financial contribution that the United Kingdom of Great Britain and Northern Ireland shall pay to the general budget of the Union shall amount to EUR 42 000.
3. The annual contribution shall cover expenditures related to the development, maintenance and upgrade of IT solutions (CCN, e-forms, etc.).
4. The annual financial contribution is re-evaluated on a yearly basis.
5. By 15 May each year the Commission will request the United Kingdom of Great Britain and Northern Ireland to pay its contribution for the previous year.
Article 3
Method of payment
All payments referred to in Articles 1 and 2 must be made in euros to the Commission bank account indicated on the debit note, within 60 days. If the United Kingdom of Great Britain and Northern Ireland pays its contribution later than 60 days, the Commission may charge interest on the arrears (at the rate applied by the European Central Bank to its operations in euro, published in the “C” series of the Official Journal of the European Union, on the day on which the deadline for repayment expires, plus one and a half points).
Article 4
Entry into force
This Decision shall enter into force on the date of its adoption.
Done at …, …
For the Trade Specialised Committee
The Co-chairs
(1) OJ L 149, 30.4.2021, p. 10.
(2) Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 (OJ L 188, 28.5.2021, p. 1.
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
THE TRADE SPECIALISED COMMITTEE,
Having regard to 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, (1) and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims (‘the Protocol’), in particular Article PVAT.39(2)(j) thereof,
Whereas:
|
1. |
It is necessary to adopt practical arrangements for the implementation of Article PVAT.39(2)(j) of the Protocol. |
|
2. |
Detailed rules should be adopted with regard to the practical arrangements and the time periods for communication between the requested and the applicant authorities, in order to ensure a fast communication between them. |
|
3. |
In order to ensure legal certainty, it is appropriate to state expressly the legal effect of the notifications made by the requested State at the request of the applicant State. |
|
4. |
In order to ensure legal certainty, it is appropriate to provide specific rules with regard to the use of the uniform instrument permitting enforcement in the requested State. |
|
5. |
It is appropriate to adopt specific rules on the transfer and the reimbursement of recovered amounts. |
HAS ADOPTED THIS DECISION:
Article 1
Communication
1. A request sent by electronic means for the application of Title III of the Protocol shall be sent by the CCN network, between the CCN mailboxes that are set up for the type of tax or duty to which the request relates, unless the central liaison offices of the applicant and requested States agree that one of the mailboxes can be used for requests concerning different types of taxes or duties.
However, if a request for notification of documents relates to more than one type of tax or duty, the applicant authority shall send that request to a mailbox set up for at least one of the types of claims mentioned in the documents to be notified.
2. A request for information, recovery or precautionary measures may relate to any of the following persons:
|
a) |
the principal debtor or a co-debtor; |
|
b) |
a person other than a (co-)debtor, liable for the claims under the law in force in the applicant State; |
|
c) |
any third party holding assets belonging to or having debts towards one of the persons referred to in points (a) or (b). |
3. A request for notification may relate to any person who, in accordance with the law in force in the applicant State, is required to be informed of any document which concerns that person.
Article 2
Implementing rules relating to the standard form
With regard to the information mentioned in the standard form referred to in Article PVAT.23(1) of the Protocol, the following shall apply:
|
a) |
the amount of the claim shall be mentioned where already established; |
|
b) |
the indication of the period within which notification is to be effected may be done by an indication of the date before which the applicant authority intends the notification to take place. |
Article 3
Implementing rules relating to the uniform instrument or the revised uniform instrument permitting enforcement in the requested State
1. The uniform instrument or the revised uniform instrument permitting enforcement in the requested State accompanying the request for recovery or for precautionary measures shall be completed by or under the responsibility of the applicant authority, on the basis of the initial instrument permitting enforcement in the applicant State.
2. The administrative penalties, fines, fees and surcharges and the interest and costs referred to in point (b) of Article PVAT.2(1) of the Protocol which, in accordance with the rules in force in the applicant State, may be due from the date of the initial instrument permitting enforcement until the day before the date on which the recovery request is sent, may be added in the uniform instrument or the revised uniform instrument permitting enforcement in the requested State.
3. A single uniform instrument or revised uniform instrument permitting enforcement in the requested State may be issued in respect of several claims and several persons, corresponding to the initial instrument or instruments permitting enforcement in the applicant State.
4. In so far as initial instruments permitting enforcement for several claims in the applicant State have already been replaced by a global instrument permitting enforcement for all those claims in that State, the uniform instrument or revised uniform instrument permitting enforcement in the requested State may be based on the initial instruments permitting enforcement in the applicant State or on that global instrument regrouping those initial instruments in the applicant State.
5. Where the initial instrument referred to in paragraph 2 or the global instrument referred to in paragraph 3 contains several claims, one or more of which have already been collected or recovered, the uniform instrument or revised uniform instrument permitting enforcement in the requested State shall only refer to those claims for which recovery assistance is requested.
6. Where the initial instrument referred to in paragraph 2 or the global instrument referred to in paragraph 3 contains several claims, the applicant authority may list those claims in different uniform instruments or revised uniform instruments permitting enforcement in the requested State, in line with the tax type related division of competences of the respective recovery offices in the requested State.
7. If a request cannot be transmitted by CCN network and is transmitted by post, the uniform instrument or revised uniform instrument permitting enforcement in the requested State shall be signed by a duly authorised official of the applicant authority.
8. The addressee of a request for recovery or precautionary measures may not rely on the notification or communication of the uniform instrument permitting enforcement in the requested State to claim a prolongation or a re-opening of the time period to contest the claim or the initial instrument permitting enforcement if that has been validly notified.
Article 4
Conversion of the sums to be recovered
1. The applicant authority shall express the amount of the claim to be recovered in the currency of the applicant State and in the currency of the requested State.
2. For requests sent to the United Kingdom, the exchange rate to be used for the purposes of the recovery assistance shall be the exchange rate published by the European Central Bank on the day before the date on which the request is sent. Where there is no such rate available on that date, the exchange rate used shall be the latest exchange rate published by the European Central Bank before the date the request is sent.
For requests sent to a Member State, the exchange rate to be used for the purposes of the recovery assistance shall be the exchange rate published by the Bank of England on the day before the date on which the request is sent. Where there is no such rate available on that date, the exchange rate used shall be the latest exchange rate published by the Bank of England before the date the request is sent.
3. In order to convert the amount of the claim resulting from the adjustment referred to in Article PVAT.30(2) of this Protocol into the currency of the State of the requested authority, the applicant authority shall use the exchange rate used in its initial request.
Article 5
Time limits for replies
1. The requested authority shall acknowledge receipt of each request for assistance as soon as possible and in any event within fourteen calendar days of such receipt.
Upon receipt of the request the requested authority shall, where appropriate, ask the applicant authority to provide any additional information necessary, or to complete the uniform notification form or the uniform instrument or revised uniform instrument permitting enforcement in the requested State, if required. The applicant authority shall provide all additional necessary information to which it normally has access.
2. Where the requested authority refuses to handle a request for assistance under Articles PVAT.20(4) or PVAT.33(5) of the Protocol, it shall notify the applicant authority of the reasons for its refusal as soon as it has taken its decision and in any event within 1 month of the date of the acknowledgement of the receipt of the request.
Article 6
Execution of the requests
1. When executing a request for information under Article PVAT.20 of the Protocol, the requested authority shall transmit each item of requested information to the applicant authority as and when it is obtained.
Where, with respect to the particularity of a case, all or some of the requested information cannot be obtained within a reasonable time the requested authority shall inform the applicant authority thereof and state the reasons.
In any event, at the end of 6 months from the date of acknowledgement of receipt of the request, the requested authority shall inform the applicant authority of the outcome of the investigations which it has conducted in order to obtain the information requested.
On the basis of the information received from the requested authority, the applicant authority may request the requested authority to continue its investigation. That request shall be made within 2 months of the receipt of the notification of the outcome of the investigations carried out by the requested authority, and shall be treated by the requested authority in accordance with the provisions applying to the initial request.
2. When executing a request for notification under Article PVAT.23 of the Protocol, the requested authority shall take the necessary measures to effect notification in accordance with the law in force in the State in which it is situated. The requested authority shall inform the applicant authority of the date and the manner of notification as soon as this has been effected, by certifying the notification in the request form returned to the applicant authority.
A notification made by the requested State in accordance with the national laws, regulations and administrative practices in force in that State, shall be deemed to have the same effect in the applicant State as if it had been made by the applicant State itself in accordance with the national laws, regulations and administrative practices in force in the applicant State.
A notification of a document relating to more than one type of tax, duty or other measure, shall be deemed valid if it is made by an authority of the requested State which is competent for at least one of the taxes, duties or other measures mentioned in the notified document, provided that it is allowed under the national law of the requested State.
The uniform notification form accompanying the request pursuant to the second subparagraph of Article PVAT.23(1) of the Protocol shall be completed by or under the responsibility of the applicant authority. It shall provide information to the addressee with regard to the documents for which notification assistance has been requested. For the purposes of notification, the requested State may use this uniform notification form in its official language or in one of its official languages in accordance with its national law.
3. When executing a request for recovery or precautionary measures under Article PVAT.25 or 31 of the Protocol, the requested State may use the uniform instrument permitting enforcement in that State in its official language or in one of its official languages in accordance with its national law, in order to enforce the claims for which recovery assistance is requested.
Where, with respect to the particularity of a case, all or part of the claim cannot be recovered or precautionary measures cannot be taken within a reasonable time, the requested authority shall inform the applicant authority thereof and state the reasons.
On the basis of the information received from the requested authority, the applicant authority may request the latter to re-open the procedure for recovery or for precautionary measures. That request shall be made within 2 months of the receipt of the notification of the outcome of that procedure, and shall be treated by the requested authority in accordance with the provisions applying to the initial request.
No later than at the end of each six-month period following the date of acknowledgement of the receipt of the request for recovery or precautionary measures, the requested authority shall inform the applicant authority of the state of progress or the outcome of the procedure for recovery or for precautionary measures.
A claim shall be deemed recovered in proportion to the recovery of the amount expressed in the national currency of the requested authority, on the basis of the exchange rate referred to in Article 4(2) above.
Article 7
Follow-up on contestations
1. Any action contesting the claim or the instrument permitting its enforcement which is taken in the State of the applicant authority shall be notified to the requested authority by the applicant authority immediately after the applicant authority has been informed of such action.
2. If the laws, regulations and administrative practices in force in the requested State do not permit precautionary measures or the recovery requested under the second and third subparagraphs of Article PVAT.29(4) of the Protocol, the requested authority shall notify the applicant authority thereof as soon as possible and in any event within 1 month of the receipt of the notification referred to in paragraph 1.
3. The requested authority shall notify any action taken in the requested State for reimbursement of sums recovered or for compensation in relation to recovery of contested claims to the applicant authority immediately after the requested authority has been informed of such action.
4. The requested authority shall as far as possible involve the applicant authority in the procedures for settling the amount to be reimbursed and the compensation due. Upon receipt of a reasoned request from the requested authority, the applicant authority shall transfer the sums reimbursed and the compensation paid within two months of the receipt of that request.
Article 8
Adjustments of the amounts for which assistance is requested
1. If the request for recovery or for precautionary measures becomes devoid of purpose as a result of payment of the claim or of its cancellation or for any other reason, the applicant authority shall immediately inform the requested authority so that the latter may stop any action which it has undertaken.
2. Where the amount of the claim which is the subject of the request for recovery or for precautionary measures is adjusted by a decision of the competent body referred to in Article PVAT.29(1) of the Protocol, the applicant authority shall inform the requested authority of that decision and, if recovery is requested, communicate a revised uniform instrument permitting enforcement in the requested State. This revised uniform instrument permitting enforcement in the requested State shall be made by or under the responsibility of the applicant authority, on the basis of the decision adjusting the amount of the claim.
3. If the adjustment referred to in paragraph 2 entails a reduction in the amount of the claim, the requested authority shall continue its action to take recovery or precautionary measures, but that action shall be limited to the amount still outstanding.
If, at the time when the requested authority is informed of the reduction in the amount of the claim, an amount exceeding the amount still outstanding has already been recovered by it but the transfer procedure referred to in Article 9 of this decision has not yet been initiated, the requested authority shall repay the amount overpaid to the person entitled thereto.
4. Where the adjustment referred to in paragraph 2 entails an increase in the amount of the claim, the applicant authority may address to the requested authority an amended request for recovery or for precautionary measures.
That amended request shall, as far as possible, be dealt with by the requested authority at the same time as the initial request from the applicant authority. Where, in view of the state of progress of the existing procedure, consolidation of the amended request with the initial request is not possible, the requested authority shall comply with the amended request only if it concerns an amount not less than that referred to in Article PVAT.33(4) of the Protocol.
5. In order to convert the amount of the claim resulting from the adjustment referred to in paragraph 2 into the currency of the requested State, the applicant authority shall use the exchange rate used in its initial request.
Article 9
Transfer of recovered amounts
1. The transfer of the recovered amounts shall take place within two months of the date on which recovery was effected, unless otherwise agreed between the States.
2. However, if recovery measures applied by the requested authority are contested for a reason not falling within the responsibility of the applicant State, the requested authority may wait to transfer any sums recovered in relation to the applicant State’s claim, until the dispute is settled, if the following conditions are simultaneously fulfilled:
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a) |
the requested authority finds it likely that the outcome of this contestation will be favourable to the party concerned; and |
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b) |
the applicant authority has not declared that it will reimburse the sums already transferred if the outcome of that contestation is favourable to the party concerned. |
3. If the applicant authority has made a declaration to reimburse in accordance with point (b) of the paragraph 2, it shall return the recovered amounts already transferred by the requested authority within one month of the receipt of the request for reimbursement. Any other compensation due shall, in that case, be borne solely by the requested authority.
Done at …, …
For the Trade Specialised Committee
The Co-chairs
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
THE TRADE SPECIALISED COMMITTEE,
Having regard to 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, (1) (‘the Trade and Cooperation Agreement’) and in particular its Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims (‘the Protocol’), and in particular points (d), (e), (f), (h) and (i) of Article PVAT.39(2) thereof,
Whereas:
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1. |
Administrative cooperation under the Protocol involves mutual exchange of information and statistical data. |
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2. |
Tools for the communication of information, such as standard forms and electronic communication systems, are already implemented within the framework of Council Regulation (EU) No 904/2010 (2) and Council Directive 2010/24/EU (3) and only require minor amendments in order to serve for administrative cooperation and recovery assistance under the Protocol. |
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3. |
It is necessary to adopt practical arrangements for the implementation of points (d), (e), (f), (h) and (i) of Article PVAT.39(2) of the Protocol, |
HAS ADOPTED THIS DECISION:
Article 1
Standard forms for communication
1. For the communication of requests, information and feedback under Title II of the Protocol, the competent authorities shall make use of the standard forms attached in Annex I to this Decision.
2. For the communication of requests and further communication with regard to requests under Title III of the Protocol, the uniform notification form and the uniform instrument permitting enforcement in the State of the requested authority or the revised uniform instrument permitting enforcement in the State of the requested authority, the competent authorities shall make use of the standard forms attached in Annex II to this Decision.
3. The structure and layout of the standard forms may be adapted to any new requirements and capabilities of the communication and information exchange systems, provided that the data and information contained therein are not substantially altered.
Article 2
Transmission of information via CCN
All information communicated pursuant to Titles II and III of the Protocol shall be transmitted only by electronic means via the Common Communication Network (CCN), unless this is impracticable for technical reasons.
Article 3
Organisation of contacts
1. Until further notice, the central liaison offices having the principal responsibility for the application of Title II of the Protocol are:
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a) |
for the United Kindom: His Majesty’s Revenue and Customs, UK VAT Central Liaison Office; |
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b) |
for the Member States: the central liaison offices designated for administrative cooperation between the Member States in the area of VAT. |
2. Until further notice, the central liaison offices having the principal responsibility for the application of Title III of the Protocol are:
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a) |
for the United Kingdom: His Majesty’s Revenue and Customs, Debt Management; |
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b) |
for the Member States: the central liaison offices designated for recovery assistance between the Member States. |
3. The Parties shall exchange any changes with regard to the central liaison offices via the Secretariat of the Trade Specialised Committee.
4. The central liaison offices designated pursuant to Article PVAT.4(2) of the Protocol shall keep the list of liaison departments and competent officials designated pursuant to Article PVAT.4(3) and (4) up to date. The Parties shall exchange the lists and the updates via the Secretariat of the Trade Specialised Committee.
Article 4
Content and format of the statistical data
1. The content and the format of the statistical data on the application of Title II to be communicated in accordance with Article PVAT.18 of the Protocol are defined in the standard form in Annex III to this Decision.
2. The content and the format of the statistical data on the application of Title III to be communicated in accordance with Article PVAT.37 of the Protocol are defined in the standard form in Annex IV to this Decision.
Article 5
This Decision shall enter into force on the date of its adoption.
Done at …, …
For the Trade Specialised Committee
The Co-chairs
ANNEX I
STANDARD FORMS FOR THE COMMUNICATION OF REQUESTS, INFORMATION AND FEEDBACK UNDER TITLE II [ADMINISTRATIVE COOPERATION AND COMBATING VAT FRAUD]
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Standard form for requests for information, for spontaneous exchange of information and for feedback between EU Member States and the United Kingdom under the Protocol on administrative cooperation and combating fraud in the area of VAT |
Exchange of information reference:
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A1 |
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Requesting State: |
Requested State: |
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Requesting authority: |
Requested authority: |
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A2 |
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Official dealing with the request/exchange in the requesting authority: |
Official dealing with the reply to the request/exchange in the requested authority: |
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Name: |
Name: |
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Email: |
Email: |
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Telephone: |
Telephone: |
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Language: |
Language: |
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A3 |
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Requesting authority national reference: |
Requested authority national reference: |
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Space reserved for the requesting authority: |
Space reserved for the requested authority: |
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A4 |
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Date of transmission of the request/exchange: |
Date of transmission of the reply: |
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A5 |
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No of attachments to the request/exchange: |
No of attachments to the reply: |
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A6 |
A7 |
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Reason for delay: |
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Pursuant to Article PVAT.6(4) 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, the State providing the information shall, on the basis of a reasoned request, permit the use of the information received for purposes other than those referred to in Article PVAT.2(1) of that Protocol. |
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Requesting authority |
Requested authority |
Requested authority (4) |
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— I confirm — I do not confirm |
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VAT number: |
VAT number: |
VAT number: |
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Tax identification number: |
Tax identification number: |
Tax identification number: |
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— I confirm — I do not confirm |
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Name: |
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— I confirm — I do not confirm |
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Trading name: |
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— I confirm — I do not confirm |
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Address: |
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— I confirm — I do not confirm |
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— I confirm — I do not confirm |
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Date of commencement of activity |
Date of commencement of activity |
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— I confirm — I do not confirm |
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Date of cessation of activity |
Date of cessation of activity |
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— I confirm — I do not confirm |
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— I confirm — I do not confirm |
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B10 Nature of the activity
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— I confirm — I do not confirm |
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Nature of the transaction
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Nature of the transaction
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— I confirm — I do not confirm |
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Period and amount to which the request/exchange relates
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From |
Period |
Period |
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To |
Amount |
Amount |
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Sources:
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From |
Period |
Period |
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To |
Amount |
Amount |
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Sources:
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Registration |
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Transactions of goods/services |
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Goods
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Addresses: |
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— Yes |
— No |
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— Yes |
— No |
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Name and/or VAT identification number of the taxable person in the requested State. |
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Prior/onward movement of the goods
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Services
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Addresses: |
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— Yes |
—No |
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— Yes |
— No |
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Name and/or VAT identification number of the taxable person in the requested State. |
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Transport of goods
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Name and/or VAT identification number and address: |
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Name and/or VAT identification number and address: |
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Name and/or VAT identification number and address: |
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Invoices
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Payment
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From: Name of the account holder: IBAN number or account number: Bank: To: Name of the account holder: IBAN number or account number: Bank: |
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— Yes |
— No |
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Placing of an order
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Goods covered by special schemes/particular procedures Please tick the appropriate box and enter your question in box C40
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Services covered by particular provisions Please tick the appropriate box and enter your question in box C40
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Please provide copies of the following documents (where applicable see amount and period in part B12 and B13) |
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From To |
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From To |
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From To |
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Requesting authority |
Requested authority |
Requested authority (6) |
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— I confirm — I do not confirm |
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VAT number: |
VAT number: |
VAT number: |
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Tax identification number: |
Tax identification number: |
Tax identification number: |
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— I confirm — I do not confirm |
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Name: |
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— I confirm — I do not confirm |
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Address: |
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— I confirm — I do not confirm |
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— I confirm — I do not confirm |
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F6 Managers/directors |
F6 Managers/directors
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— I confirm — I do not confirm |
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— Yes — No |
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— Yes — No |
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— Yes — No |
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— Yes — No |
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— Yes — No |
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Sending authority |
Receiving authority |
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Identification of the business
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Identification of the business
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VAT number: |
VAT number: |
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Tax identification number: |
Tax identification number: |
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Any additional comments |
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Results related to the information provided: |
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Type of tax: |
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Additional assessment: |
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Penalty: |
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Date of transmission: |
REQUEST FOR NOTIFICATION (ARTICLE PVAT. 12
Reference:
N_SS_RR _ 20YYMMDD-000000-000000
Language:
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Requested State: |
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Applicant authority: |
Requested authority: |
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Official dealing with the exchange in the requested authority: |
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Name: |
Name: |
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Email: |
Email: |
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Telephone: |
Telephone: |
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Fax |
Fax |
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Requested authority reference: |
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Space reserved for the applicant authority: |
Space reserved for the requested authority: |
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Date of transmission of the reply: |
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Requester official capacity: |
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The undersigned (#1) acting as the agent duly authorised by the applicant authority indicated above, hereby request notification, pursuant to Article PVAT.12 of the Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims, of the following instrument/decision:
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Information relating to the person to be notified |
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— For natural persons: |
— For legal entities: |
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First name: Family name: Maiden name: Date and place of birth: Date: Place: Country: Address: Street: |
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Building identifier: |
Suite identifier: |
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City: |
Post code: |
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Country: Email: |
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Information relating to the instrument (or decision) |
|
|
Nature and subject of the instrument (or decision) to be notified: Final date for notification: Other information: |
|
OUTCOME OF THE NOTIFICATION
CERTIFICATE (ARTICLE PVAT.12 OF THE PROTOCOL)
Reference:
N_SS_RR _ 20YYMMDD-000000-000000
|
|||
|
Requested State: |
||
|
Applicant authority: |
Requested authority: |
||
|
Official dealing with the exchange in the requested authority: |
||
|
Name: |
Name: |
||
|
Email: |
Email: |
||
|
Telephone: |
Telephone: |
||
|
Fax |
Fax |
||
|
Requested authority reference: |
||
|
Space reserved for the applicant authority: |
Space reserved for the requested authority: |
||
|
Date of transmission of the reply: |
||
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)
(to be transmitted to the addressee of the notification) (9)
This document accompanies document(s) hereby notified by the competent authority of the following State: [name of requested State].
This notification concerns documents of the competent authorities of the following State: [name of applicant State], which asked for notification assistance, in accordance with Article PVAT.23 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 (‘the Protocol’) between the European Union and the United Kingdom.
Note: in accordance with paragraph 4 of Article PVAT.38 of the Protocol, this document may also relate to other claims than the claims referred to in point (b) of paragraph 1 of Article PVAT.2 of the Protocol, if such recovery assistance is possible under other bilateral or multilateral legally binding instruments on administrative cooperation between this EU Member State and the United Kingdom.
A. ADDRESSEE OF THE NOTIFICATION
|
— |
Name |
|
— |
Address (known or assumed) |
|
— |
Other data relevant to the identification of the addressee |
B. PURPOSE OF THE NOTIFICATION
This notification is intended:
|
☐ |
to inform the addressee about the document(s) to which this document is attached. |
|
☐ |
to interrupt the period of limitation with regard to the claim(s) mentioned in the notified document(s). |
|
☐ |
to confirm to the addressee his/her obligation to pay the amounts mentioned under point D. |
Please note that in case of non-payment, the authorities may take enforcement and/or precautionary measures to ensure the recovery of the claim(s). This may cause extra costs charged to the addressee.
You are the addressee of this notification, as you are considered to be:
|
☐ |
the principal debtor |
|
☐ |
a co-debtor |
|
☐ |
a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State |
|
☐ |
a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable |
|
☐ |
a third party which may become affected by enforcement measures concerning other persons |
(The following information will appear if the addressee of the notification is a person other than the (co-)debtor, holding assets belonging to, or having debts towards, the (co-)debtor or to any other person liable, or a third party which may become affected by enforcement measures concerning other persons:
The notified documents concern claims relating to taxes and duties, for which the following person(s) is (are) liable as
|
☐ |
the principal debtor: [name and address (known or assumed)] |
|
☐ |
a co-debtor: [name and address (known or assumed)] |
|
☐ |
a person other than the (co-)debtor, liable for settlement of the taxes, duties and other measures, or for other claims relating to these taxes, duties and other measures, under the laws in force in the applicant State: [name and address (known or assumed)]). |
The applicant authority of the applicant State [name of the applicant State] invited the competent authorities of the requested State [name of the requested State] to make this notification before [date]. Please note that this date is not specifically related to any period of limitation.
C. OFFICE(S) RESPONSIBLE FOR THE NOTIFIED DOCUMENT(S)
Office responsible with regard to the attached document(s):
|
— |
Name: |
|
— |
Address: |
|
— |
Other contact details: |
|
— |
Language(s) in which this office can be contacted: |
Further information about ☐ the notified document(s) ☐ and/or the possibility of contesting the obligations can be obtained
|
☐ |
at the abovementioned office responsible with regard to the attached document(s), and/or |
|
☐ |
from the following office:
|
D. DESCRIPTION OF THE NOTIFIED DOCUMENT(S)
Document [number]
|
— |
Reference number: |
|
— |
Date of establishment: |
|
— |
Nature of the notified document:
|
|
— |
Name of the claim(s) concerned (in the language of the applicant State): |
|
— |
Nature of the claim(s) concerned:
|
|
— |
Amount of the claim(s) concerned:
|
|
— |
The amount mentioned under point [x] should be paid:
|
|
— |
This payment should be made to:
|
|
— |
Reference to be used for the payment: |
|
— |
The addressee can reply to the document(s) that is (are) hereby notified.
|
|
— |
Name and address of the authority to whom a reply can be sent: |
|
— |
Possibility of contesting:
|
|
— |
Name and address of the authority where a contestation has to be submitted: Please note that disputes concerning the claim, the instrument permitting enforcement or any other document originating from the authorities of the applicant State [name of applicant State], fall within the competence of the competent bodies of the applicant State [name of applicant State], in accordance with Article PVAT.29 of the Protocol. Any such dispute is governed by the procedural and language rules applying in the applicant State [name of applicant State].
|
|
— |
Other information: |
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)
|
☐ |
UNIFORM INSTRUMENT PERMITTING ENFORCEMENT OF CLAIMS
|
|
☐ |
REVISED UNIFORM INSTRUMENT PERMITTING ENFORCEMENT OF CLAIMS
|
|
☐ |
judgment or order of [name of the Court] of [date] |
|
☐ |
administrative decision of [date]
|
State where this document is issued: [name of applicant State]
Each EU Member State or the United Kingdom can request recovery assistance from the United Kingdom or an EU Member State respectively for unpaid claims referred to in 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 (‘the Protocol’) between the European Union and the United Kingdom.
Recovery measures taken by the requested State are based on:
|
☐ |
a uniform instrument permitting enforcement, in accordance with Article PVAT.27 of the above Protocol. |
|
☐ |
a revised uniform instrument permitting enforcement, in accordance with Article PVAT.30 of the above Protocol (to take account of the decision of the competent body referred to in Article PVAT.29(1) of that Protocol). |
This document is the uniform instrument permitting enforcement (including precautionary measures). It concerns the claim(s) mentioned below, which remain(s) unpaid in the applicant State [name of applicant State]. The initial instrument for the enforcement of this/these claim(s) has been notified in so far as required under the national law of the applicant State [name of applicant State].
Disputes concerning the claim(s) fall exclusively within the competence of the competent bodies of the applicant State [name of applicant State], in accordance with Article PVAT.29 of the Protocol. Any such action shall be brought before them in accordance with the procedural and language rules in force in the applicant State [name of applicant State].
The addressee of a request for recovery or precautionary measures may not rely on the notification or communication of the uniform instrument permitting enforcement in the requested State to claim a prolongation or a re-opening of the time period to contest the claim or the initial instrument permitting enforcement if that has been validly notified.
DESCRIPTION OF THE CLAIM(S) AND THE PERSON(S) CONCERNED
Identification of the claim(s) [number]
|
1. |
Reference: |
|
2. |
Nature of the claim(s) concerned:
|
|
3. |
Name of the tax/duty concerned: |
|
4. |
Period or date concerned: |
|
5. |
Date of establishment of the claim: |
|
6. |
Date on which enforcement becomes possible: |
|
7. |
Amount of the claim still due:
|
|
8. |
Date of notification of the initial instrument permitting enforcement in the applicant State: [name of the applicant State]:
|
|
9. |
Office responsible for the assessment of the claim:
|
|
10. |
Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from:
Identification of the person(s) concerned in the national instrument(s) permitting enforcement
Other information Overall total amount of the claim(s)
|
Model form C – request for information
|
REQUEST FOR INFORMATION Based on Article PVAT.20 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 (‘the Protocol’) between the European Union and the United Kingdom Reference: AA_RA_aaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_xxxxxxx_RI |
Nature of the claim(s):
|
☐ a) |
customs duties |
|
☐ b) |
value added tax |
|
☐ c) |
excise duties |
|
☐ d) |
tax on income or capital |
|
☐ e) |
tax on insurance premiums |
|
☐ f) |
inheritance and gift taxes |
|
☐ g) |
national taxes and duties on immovable property, other than the above-mentioned ones |
|
☐ h) |
national taxes and duties on the use or ownership of means of transport |
|
☐ i) |
other taxes and duties levied by or on behalf of the applicant State |
|
☐ j) |
taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities |
|
☐ k) |
taxes and duties levied by or on behalf of local authorities |
|
☐ l) |
other tax-based claim |
|
☐ m) |
refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Model form D – request for notification
|
REQUEST FOR NOTIFICATION Based on Article PVAT.23 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 (‘the Protocol’) between the European Union and the United Kingdom Reference: AA_RA_aaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_xxxxxxx_RN |
Nature of the claim(s):
|
☐ a) |
customs duties |
|
☐ b) |
value added tax |
|
☐ c) |
excise duties |
|
☐ d) |
tax on income or capital |
|
☐ e) |
tax on insurance premiums |
|
☐ f) |
inheritance and gift taxes |
|
☐ g) |
national taxes and duties on immovable property, other than the above-mentioned ones |
|
☐ h) |
national taxes and duties on the use or ownership of means of transport |
|
☐ i) |
other taxes and duties levied by or on behalf of the applicant State |
|
☐ j) |
taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities |
|
☐ k) |
taxes and duties levied by or on behalf of local authorities |
|
☐ l) |
other tax-based claim |
|
☐ m) |
refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector
|
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Model form E – request for recovery or precautionary measures
|
REQUEST FOR ☐ RECOVERY MEASURES Based on Article PVAT.25 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 (‘the Protocol’) between the European Union and the United Kingdom AND/OR ☐ PRECAUTIONARY MEASURES Based on Article PVAT.31 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 Reference: AA_RA_aaaaaaaaaaa_rrrrrrrrrrrr_20YYMMDD_xxxxxxx_RR(RP) |
Nature of the claim(s):
|
☐ a) |
customs duties |
|
☐ b) |
value added tax |
|
☐ c) |
excise duties |
|
☐ d) |
tax on income or capital |
|
☐ e) |
tax on insurance premiums |
|
☐ f) |
inheritance and gift taxes |
|
☐ g) |
national taxes and duties on immovable property, other than the above-mentioned ones |
|
☐ h) |
national taxes and duties on the use or ownership of means of transport |
|
☐ i) |
other taxes and duties levied by or on behalf of the applicant State |
|
☐ j) |
taxes and duties levied by or on behalf of territorial or administrative subdivisions of the applicant State, excluding taxes and duties levied by local authorities |
|
☐ k) |
taxes and duties levied by or on behalf of local authorities |
|
☐ l) |
other tax-based claim |
|
☐ m) |
refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions, and levies and other duties provided for under the common organisation of the market for the sugar sector
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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’)
|
State: |
|
|
|
Year: |
|
|
Part A: Statistics per state:
|
|
Art. PVAT. 7 – 8 of the Protocol |
Art. PVAT.10 of the Protocol |
Art. PVAT.16 of the Protocol |
Art. PVAT.12 of the Protocol |
|||||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
|
|
Requests for information received |
Requests for information sent |
Late & outstanding replies |
Replies received within 1 month |
Notifications under Art. PVAT.8 (3) Prot. |
Spontaneous information received |
Spontaneous information sent |
Incoming requests for feedback |
Feedback sent |
Outgoing requests for feedback |
Feedback received |
Requests for administrative notification received |
Requests for administrative notification sent |
|
|
AT |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BG |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CY |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CZ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DK |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
EL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
FI |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
FR |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GB |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
HR |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
HU |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
IE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
IT |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LT |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LU |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LV |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
MT |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PT |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RO |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SE |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SI |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
SK |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
XI |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
XU |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Part B: Other global statistics:
|
Statistics on traders |
||
|
14 (*1) |
Number of traders that have declared intra-Community acquisitions during the calendar year |
|
|
15 (*1) |
Number of traders that have declared intra-Community supplies of goods and/or services during the calendar year |
|
|
Statistics on controls and enquiries |
||
|
16 |
Number of times Art. PVAT.13 of the Protocol (Presence in administrative offices and participation in administrative enquiries in other states) have been used |
|
|
17 |
Number of simultaneous controls which the State has initiated (Art. PVAT.14 of the Protocol) |
|
|
18 |
Number of simultaneous controls in which the State has participated (Art. PVAT.14 of the Protocol) |
|
|
Statistics on automatic exchange of information without request (Recast Commission Regulation 79/2012) |
||
|
19 (*1) |
Quantity of VAT identification numbers allocated to taxable persons who are not established in your State (Art. 3(1) of Regulation (EU) N 79/2012) |
|
|
20 (*1) |
Volume of information on new means of transport (Art. 3(2) of Regulation (EU) N 79/2012) forwarded to other States |
|
|
Optional boxes (Free text) |
||
|
21 |
Any other (automatic) exchange of information not covered in the previous boxes. |
|
|
22 |
Benefits and/or results of administrative cooperation. |
|
ANNEX IV
MODEL STANDARD FORMS FOR THE COMMUNICATION OF THE STATISTICS ON THE USE OF MUTUAL RECOVERY ASSISTANCE
|
Mutual recovery assistance on the basis of the Protocol on administrative cooperation in the field of VAT and mutual recovery assistance in the year: … reported by: [name of the reporting State] |
||||||||||||
|
State |
Requests for information |
Requests for notification |
Requests for precautionary measures |
Requests for recovery |
||||||||
|
Requests received from: |
Requests sent to: |
|||||||||||
|
|
Number received from: |
Number sent to: |
Number received from: |
Number sent to: |
Number received from: |
Number sent to: |
Number |
Amount of the claims involved |
Number |
Amount of the claims involved |
||
|
BE-België/Belgique |
|
|
|
|
|
|
|
|
|
|
|
|
|
BG-България (Bulgaria) |
||||||||||||
|
CZ-Česká Republika |
||||||||||||
|
DK-Danmark |
||||||||||||
|
DE-Deutschland |
||||||||||||
|
IE-Ireland |
||||||||||||
|
EE-Eesti |
||||||||||||
|
EL-Ελλάδα (Ellas) |
||||||||||||
|
ES-España |
||||||||||||
|
FR-France HR-Hrvatska |
||||||||||||
|
IT-Italia |
||||||||||||
|
CY-Κύπρος (Kypros) |
||||||||||||
|
LV-Latvija |
||||||||||||
|
LT-Lietuva |
||||||||||||
|
LU-Luxembourg |
||||||||||||
|
HU-Magyarország |
||||||||||||
|
MT-Malta |
||||||||||||
|
NL-Nederland |
||||||||||||
|
AT-Österreich |
||||||||||||
|
PL-Polska |
||||||||||||
|
PT-Portugal |
||||||||||||
|
RO-România |
||||||||||||
|
SI-Slovenija |
||||||||||||
|
SK-Slovensko |
||||||||||||
|
FI-Suomi/Finland |
||||||||||||
|
SE-Sverige UK-United Kingdom |
||||||||||||
|
Total |
|
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(1) OJ L 149, 30.4.2021, p. 10.
(2) Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).
(3) Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1).
(4) In this third column, the requested authority either fills in the information requested by the requesting authority (box "please fill in" ticked in the second column) or confirms the veracity of the information provided by the requesting authority (box "please confirm" ticked and information provided in the second column).
(5) Actual principal activity means the real main activity carried out by the business (as opposed to another possibly declared one).
(6) In this third column, the requested authority either fills in the information requested by the requesting authority (box "please fill in" ticked in the second column) or confirms the veracity of the information provided by the requesting authority (box "please confirm" ticked and information provided in the second column).
(7) This is any business with common directors or other legal, economic or financial links with the business referred to in Heading A.
(8) To be provided by the competent authority receiving the information.
(*1) Points 14, 15, 19 and 20 are not relevant to the Protocol with the United Kingdom of Great Britain and Northern Ireland.
(11) effectively recovered (no amounts for which precautionary measures have been taken or deferred payment has been agreed)
(12) these amounts also include any debt, for which mutual assistance has been requested, paid directly by the debtor to the applicant State
(13) in € for reporting by EU Member States; in £ for reporting by the United Kingdom.
ELI: http://data.europa.eu/eli/dec/2023/2408/oj
ISSN 1977-0677 (electronic edition)