Administrative cooperation, combating fraud and recovery of claims in the field of Value Added Tax

This agreement establishes a framework for administrative cooperation between the European Union and Norway to combat VAT fraud and recover unpaid tax claims. By sharing information and coordinating efforts, the two parties aim to protect tax revenues and ensure fair competition within the internal market.

This affects tax authorities in the EU and Norway, as well as businesses operating across these borders. It streamlines the process for recovering VAT debts and improving the detection of tax evasion.