COUNCIL DECISION (EU) 2023/2408
of 16 October 2023
on the position to be taken on behalf of the European Union within the Trade Specialised Committee on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
Article 1
Article 2
Article 3
ANNEX I
DECISION No X/2023 OF THE TRADE SPECIALISED COMMITTEE
on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
of …
on the procedure for the conclusion of a service level agreement
Article 1
Article 2
ANNEX
SERVICE LEVEL AGREEMENT FOR THE SYSTEMS AND THE APPLICATIONS FOR ADMINISTRATIVE COOPERATION IN VAT AND ON MUTUAL ASSISTANCE FOR THE RECOVERY OF CLAIMS
1. APPLICABLE ACTS AND REFERENCE DOCUMENTS
1.1. APPLICABLE ACTS
[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). |
[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 |
[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 |
1.2. REFERENCE DOCUMENTS
[RD.1.] |
CCN/CSI General Security Policy (ITSM Web Portal) |
[RD.2.] |
CCN/CSI Baseline Security Checklist (ITSM Web Portal) |
[RD.3.] |
https security recommendations of CCN/Mail III Webmail access – Ref. CCN/Mail III User Guide for NAs |
[RD.3.] |
Security recommendations of CCN/Mail III Webmail access – Ref. CCN Intranet – Local Network Administrator Guide |
2. TERMINOLOGY
2.1. ACRONYMS
ACRONYM |
DEFINITION |
CCN |
Common Communication Network |
CET |
Central European Time |
CIRCABC |
Communication and Information Resource Centre Administrator |
DG |
Directorate-General |
EoF |
Exchange of Forms |
ITIL(2) |
Information Technology Infrastructure Library |
ITSM |
Information Technology Service Management |
VAT |
Value Added Tax |
2.2. DEFINITIONS
EXPRESSION |
DEFINITION |
CET |
Central European Time, GMT+1 and during summertime GMT+2 hours |
Party |
Within the scope of this SLA, ‘Party’ shall mean either the United Kingdom or the Commission. |
Working days and hours (ITSM service desk) |
7:00 to 20:00 (CET), 5 days a week (Monday to Friday including holidays) |
3. INTRODUCTION
3.1. SCOPE OF THE SLA
3.2. AGREEMENT PERIOD
4. RESPONSIBILITIES
4.1. SERVICES PROVIDED BY THE COMMISSION TO THE UNITED KINGDOM
4.2. SERVICES PROVIDED BY THE UNITED KINGDOM TO THE COMMISSION
5. SERVICE DESCRIPTION
5.1. COMMISSION SERVICE TO THE UNITED KINGDOM
5.1.1. Service desk
5.1.1.1. Agreement
PRIORITY |
ACKNOWLEDGEMENT TIME |
RESOLUTION TIME |
P1: Critical |
30 m |
4 h |
P2: High |
30 m |
13 h (1 day) |
P3: Medium |
30 m |
39 h (3 days) |
P4: Low |
30 m |
65 h (5 days) |
5.1.2. Statistical Service
5.1.2.1. Agreement
5.1.3. Security Management
5.1.3.1. Agreement
5.1.3.2. Reporting
5.2. UNITED KINGDOM’S SERVICES TO THE COMMISSION
5.2.1. All Service Level Management Areas
5.2.1.1. Agreement
5.2.1.2. Reporting
5.2.2. Service desk
5.2.2.1. Agreement
5.2.2.2. Reporting
5.2.3. Problem Management
5.2.3.1. Agreement
5.2.3.2. Reporting
5.2.4. Security Management
5.2.4.1. Agreement (5)
5.2.4.2. Reporting
5.3. SERVICES BETWEEN THE UNITED KINGDOM AND THE MEMBER STATES
5.3.1. Exchange of Forms
5.3.1.1. Agreement
CCN/Mail mailbox |
Form |
VIESCLO |
Exchange of Information under Articles PVAT.7, 8, 10, 11, 12 and 16 of the Protocol General exchanges |
VIESCLO |
Exchange of Information under Articles PVAT.7, 8, 10, 11, 12 and 16 of the Protocol Request for notification |
TAXFRAUD |
Exchange of Information under Articles PVAT.7, 8, 10, 11, 12 and 16 of the Protocol Anti-fraud exchanges |
TAXAUTO |
Automatic exchanges |
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 |
6. APPROVAL OF THE SLA
7. CHANGES TO THE SLA
8. CONTACT POINT
SERVICE PROVIDER – SERVICE DESK
ANNEX II
DECISION No X/2023 OF THE TRADE SPECIALISED COMMITTEE
on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
of …
on the amount and modalities of the financial contribution to be made by the United Kingdom of Great Britain and Northern Ireland to the general budget of the Union in respect of the cost generated by its participation in the European Information Systems
Article 1
Adaptation costs
Article 2
Annual financial contribution
Article 3
Method of payment
Article 4
Entry into force
ANNEX III
DECISION No X/2023 OF THE TRADE SPECIALISED COMMITTEE
on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
of …
laying down implementing rules for provisions relating to recovery assistance of the Protocol on administrative cooperation and combating fraud in the field of value added tax and on mutual assistance for recovery of claims
Article 1
Communication
Article 2
Implementing rules relating to the standard form
Article 3
Implementing rules relating to the uniform instrument or the revised uniform instrument permitting enforcement in the requested State
Article 4
Conversion of the sums to be recovered
Article 5
Time limits for replies
Article 6
Execution of the requests
Article 7
Follow-up on contestations
Article 8
Adjustments of the amounts for which assistance is requested
Article 9
Transfer of recovered amounts
ANNEX IV
DECISION No X/2023 OF THE TRADE SPECIALISED COMMITTEE
on Administrative Cooperation in VAT and Recovery of Taxes and Duties established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part
of …
on standard forms for the communication of information and statistical data, the transmission of information via the Common Communication Network and the practical arrangements for the organisation of contacts between central liaison offices and liaison departments
Article 1
Standard forms for communication
Article 2
Transmission of information via CCN
Article 3
Organisation of contacts
Article 4
Content and format of the statistical data
Article 5
ANNEX I
STANDARD FORMS FOR THE COMMUNICATION OF REQUESTS, INFORMATION AND FEEDBACK UNDER TITLE II [ADMINISTRATIVE COOPERATION AND COMBATING VAT FRAUD]
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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
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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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Information relating to the person to be notified |
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— For natural persons: |
— For legal entities: |
First name: Family name: Maiden name: Date and place of birth: Date: Place: Country: Address: Street: |
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Building identifier: |
Suite identifier: |
City: |
Post code: |
Country: Email: |
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Information relating to the instrument (or decision) |
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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
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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: |
ANNEX II
STANDARD FORMS FOR THE COMMUNICATION OF REQUESTS AND FURTHER COMMUNICATION WITH REGARD TO REQUESTS UNDER TITLE III [RECOVERY ASSISTANCE]
Model A
Uniform notification form providing information about notified document(s)
A. ADDRESSEE OF THE NOTIFICATION
B. PURPOSE OF THE NOTIFICATION
C. OFFICE(S) RESPONSIBLE FOR THE NOTIFIED DOCUMENT(S)
D. DESCRIPTION OF THE NOTIFIED DOCUMENT(S)
Model B
Uniform instrument permitting enforcement of claims covered by Article PVAT.27 of the Protocol on administrative cooperation and combating fraud in the field of Value Added Tax and on mutual assistance for the recovery of claims relating to taxes and duties between the European Union and the United Kingdom(10)
DESCRIPTION OF THE CLAIM(S) AND THE PERSON(S) CONCERNED
Model form C – request for information
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Date |
Nr |
Message |
Applicant authority |
Requested authority |
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date |
1 ☐ |
I, requested authority, acknowledge receipt of the request. |
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date
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2 ☐ |
I, requested authority, invite the applicant authority to complete the request with the following additional information: |
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date |
3 ☐ |
I, requested authority, have not yet received the additional information required and will close your request if I do not receive this information before 20YY/MM/DD. |
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date |
4 |
I, applicant authority, |
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☐ |
a |
provide on request the following additional information: |
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☐ |
b |
am not able to provide the requested additional information (because:) |
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date |
5 ☐ |
I, requested authority, acknowledge receipt of the additional information and am now in a position to proceed. |
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date |
6 |
I, requested authority, do not provide assistance and close the case because: |
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☐ |
a |
I do not have competence for any of the claims to which the request relates. |
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☐ |
b |
the claim is older than foreseen in the Protocol. |
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☐ |
c |
I am not able to obtain this information for the purpose of recovering similar national claims. |
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☐ |
d |
this would disclose a commercial, industrial or professional secret. |
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☐ |
e |
the disclosure of this information would be liable to prejudice the security or be contrary to the public policy of the State. |
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f |
the applicant authority did not provide all the required additional information |
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☐ |
g |
other reason: |
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date |
7 ☐ |
I, applicant authority, ask to be informed about the present status of my request. |
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date |
8 |
I, requested authority, cannot provide the information now because:
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date |
9 |
The requested information cannot be obtained because: |
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☐ |
a |
the person concerned is not known. |
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☐ |
b |
insufficient data for identification of person concerned. |
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☐ |
c |
the person concerned has moved away, address unknown. |
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☐ |
d |
the requested information is not available. |
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☐ |
e |
other reason: |
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date |
10 ☐ |
I, requested authority, transmit the following part of the requested information: |
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date |
11 |
I, requested authority, transmit all (or the final part of) the requested information: |
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☐ |
a |
Identity confirmed |
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b |
Address confirmed |
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☐ |
c |
The following data about the identity of the person concerned have changed (or are added): |
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For natural persons: |
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For legal entities: |
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☐ |
d |
The following address data have changed (or are added): |
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☐ |
e |
Financial situation: |
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Bank account number (IBAN): … |
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Bank identification code (BIC): … |
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Name of the bank: … |
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Name: |
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Street and no: |
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Details of address: |
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Postcode and town: |
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Country: |
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☐ |
f |
Debt disputed |
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☐ |
g |
Debtor deceased on YYYY/MM/DD |
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☐ |
h |
Name and address of heirs/will executor: |
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☐ |
i |
Other comments: |
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|
☐ |
j |
I recommend proceeding with recovery procedures |
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☐ |
k |
I recommend not proceeding with recovery procedures |
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date |
12 ☐ |
I, applicant authority, withdraw my request for information. |
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date |
13 ☐ |
Other: comment from ☐ applicant authority or ☐ requested authority: |
Model form D – request for notification
|
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||||||
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||||||||||||
For this (these) claim(s), the request is based on the following circumstances:
|
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5 |
PURPOSE OF THE NOTIFICATION, as to be communicated to the addressee. |
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A |
This notification is intended:
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B |
The addressee of the notification is considered to be:
|
||||||||||
C |
[The following should appear if one of the 2 checkboxes just above is selected] The notified documents concern claims relating to taxes or duties, for which the following person(s) is (are) liable as:
|
6 |
DESCRIPTION OF THE NOTIFIED DOCUMENT(S), as to be communicated to the addressee. THIS BOX CAN BE MULTIPLIED |
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A |
Reference Number: … Date of establishment: 20YYMMDD |
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B |
Nature of the notified document:
|
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C |
Name of the claim concerned: (in language of the applicant State): |
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D |
Nature of the claim concerned:
|
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E |
Amount of the claim concerned, in the currency of [Name of applicant State]:
|
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F |
The amount mentioned under point E should be paid:
This payment should be made to:
|
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G |
The addressee can reply to the document(s) that is (are) notified.
|
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H |
Possibility of contesting:
|
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I |
Office responsible with regard to the attached document(s):
Further information about:
|
||||||||||||||||||||||||||||||||||||||||||||
J |
[FREE TEXT BOX] |
|
|||||||
Date |
Nr |
Message |
Applicant authority |
Requested authority |
|||
date |
1 ☐ |
I, requested authority, acknowledge receipt of the request. |
|||||
date |
2 ☐ |
I, requested authority, invite the applicant authority to complete the request with the following additional information: |
|||||
date |
3 ☐ |
I, requested authority, have not yet received the additional information required and will close your request if I do not receive this information before 20YY/MM/DD. |
|||||
date |
4 |
I, applicant authority, |
|||||
|
☐ |
a |
provide on request the following additional information: |
||||
|
☐ |
b |
I am not able to provide the requested additional information (because:) |
||||
date |
5 ☐ |
I, requested authority, acknowledge receipt of the additional information and am now in a position to proceed. |
|||||
date |
6 |
I, requested authority, do not provide assistance and close the case because: |
|||||
☐ |
a |
I do not have competence for any of the taxes to which the request relates. |
|||||
☐ |
b |
the claim(s) is/are older than foreseen in the Protocol. |
|||||
☐ |
c |
the applicant authority did not provide all the required additional information |
|||||
☐ |
d |
Other reason: |
|||||
date |
7 ☐ |
I, applicant authority, ask to be informed about the present status of my request. |
|||||
date |
8 |
I, requested authority, certify: |
|||||
|
☐ |
a |
that the document(s) has (have) been notified to the addressee, with legal effect according to the national legislation of the State of the requested authority, on 20YY/MM/DD. |
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|
|
|
The notification was made in the following manner: |
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||||
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||||
|
☐ |
b |
that the above-mentioned document(s) could not be notified to the person concerned for the following reasons: |
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||||
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||||
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||||
date |
9 ☐ |
I, applicant authority, withdraw my request for notification. |
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date |
10 ☐ |
Other: comment from ☐ applicant authority or ☐ requested authority |
Model form E – request for recovery or precautionary measures
|
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||||||
A |
Recovery/precautionary measures are requested with regard to: |
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|
First name(s): |
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Surname: |
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Maiden name (name at birth): |
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Date of birth: |
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|
Place of birth: |
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VAT number: |
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Tax Identification Number: |
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|
Other identification data: |
|||||
|
Address of this person/legal entity: ☐ known – ☐ assumed |
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Street and number: |
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Details of address: |
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Postcode and town: |
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|||||
|
Legal status: |
|||||
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Company name: |
|||||
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VAT number: |
|||||
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Tax Identification Number: |
|||||
|
Other identification data: |
|||||
|
Address of this person/legal entity: ☐ known – ☐ assumed |
|||||
|
Street and number: |
|||||
|
Details of address: |
|||||
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Postcode and town: |
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|||||
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|||||
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Name: |
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|
Details of address: ☐ known – ☐ assumed |
|||||
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Street and number: |
|||||
|
Postcode and town: |
|||||
|
Country: |
|||||
B |
Other relevant information concerning this request and/or person |
|||||
|
1 ☐ |
The following person(s) is (are) co-debtor(s): [It should be possible to add more than 1 name of such persons] |
||||
|
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||||
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|
||||
|
|
Name: |
||||
|
|
Date of birth: |
||||
|
|
VAT number: |
||||
|
|
Tax Identification Number: |
||||
|
|
Street and number: |
||||
|
|
Details of address: |
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|
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Postcode and town: |
||||
|
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|
||||
|
|
Legal status: |
||||
|
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Company name: |
||||
|
|
VAT number: |
||||
|
|
Tax Identification Number: |
||||
|
|
Street and number: |
||||
|
|
Details of address: |
||||
|
|
Postcode and town: |
||||
|
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|
||||
|
2 ☐ |
The following person(s) is (are) holding assets belonging to the person concerned by this request: [It should be possible to add more than 1 name of such persons] |
||||
|
|
|
||||
|
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|
||||
|
|
Name: |
||||
|
|
Date of birth: |
||||
|
|
VAT number: |
||||
|
|
Tax Identification Number: |
||||
|
|
Street and number: |
||||
|
|
Details of address: |
||||
|
|
Postcode and town: |
||||
|
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|
||||
|
|
Legal status: |
||||
|
|
Company name: |
||||
|
|
VAT number: |
||||
|
|
Tax Identification Number: |
||||
|
|
Street and number: |
||||
|
|
Details of address: |
||||
|
|
Postcode and town: |
||||
|
|
|
||||
|
3 ☐ |
The following person(s) is (are) having debts towards the person concerned by this request: [It should be possible to add more than 1 name of such persons] |
||||
|
|
|
||||
|
|
|
||||
|
|
Name: |
||||
|
|
Date of birth: |
||||
|
|
VAT number: |
||||
|
|
Tax Identification Number: |
||||
|
|
Street and number: |
||||
|
|
Details of address: |
||||
|
|
Postcode and town: |
||||
|
|
|
||||
|
|
Legal status: |
||||
|
|
Company name: |
||||
|
|
VAT number |
||||
|
|
Tax Identification Number: |
||||
|
|
Street and number: |
||||
|
|
Details of address: |
||||
|
|
Postcode and town: |
||||
|
|
|
||||
|
4 ☐ |
There (is) are (an)other person(s) than the person concerned by this request, who (is) are 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 of the applicant State. [It should be possible to add more than 1 name of such persons] |
||||
|
|
|
||||
|
|
|
||||
|
|
Name: |
||||
|
|
Date of birth: |
||||
|
|
VAT number: |
||||
|
|
Tax Identification Number: |
||||
|
|
Street and number: |
||||
|
|
Details of address: |
||||
|
|
Postcode and town: |
||||
|
|
Legal status: Company name: VAT number: Tax Identification Number: Street and number: Details of address: Postcode and town:
|
This box can be multiplied. |
|||||||||||||||||||||||||||||||||||||||||||||
A |
The claim(s) mentioned below are to be considered as:
|
||||||||||||||||||||||||||||||||||||||||||||
B |
Currency of the Country where this document is issued: Currency of the Country where recovery actions will be taken: Exchange rate used: |
||||||||||||||||||||||||||||||||||||||||||||
C |
Identification of the claim |
||||||||||||||||||||||||||||||||||||||||||||
|
1 |
Reference: |
|||||||||||||||||||||||||||||||||||||||||||
|
2 |
Nature of the claim:
|
|||||||||||||||||||||||||||||||||||||||||||
|
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 |
Last day of the limitation period: [will not be copied into the printed version of the UIPE] |
|||||||||||||||||||||||||||||||||||||||||||
|
8 |
Amount of the claim still due:
|
|||||||||||||||||||||||||||||||||||||||||||
|
9 |
Date of notification of the initial instrument permitting enforcement in [name of the applicant State]: (or: No information available) |
|||||||||||||||||||||||||||||||||||||||||||
|
10 |
Further information concerning the claim or the possibilities for contesting the payment obligation can be obtained from:
|
|||||||||||||||||||||||||||||||||||||||||||
|
11 |
Identification of the persons concerned in the national instrument(s) permitting enforcement and in the UIPE(s): |
|||||||||||||||||||||||||||||||||||||||||||
|
|
a |
The UIPE should mention the person to whom this request relates (see box 5A). Cause of liability:
other measures, or for other claims relating to these taxes, duties and other measures under the laws in force in the applicant State. |
||||||||||||||||||||||||||||||||||||||||||
|
|
b |
(This box can be multiplied) The following other person(s) should also be mentioned:
|
||||||||||||||||||||||||||||||||||||||||||
|
|
|
|
||||||||||||||||||||||||||||||||||||||||||
|
|
|
Cause of liability:
other measures, or for other claims relating to these taxes, duties and other measures under the law in force in the applicant Member State |
||||||||||||||||||||||||||||||||||||||||||
D |
|
||||||||||||||||||||||||||||||||||||||||||||
E |
Overall total amount of the claims:
|
||||||||||||||||||||||||||||||||||||||||||||
F |
[Free text box] |
|
Applicant authority |
Requested authority |
|||||||||
date |
1 ☐ |
I, requested authority, acknowledge receipt of the request. |
|||||||||
date
|
2 ☐ |
I, requested authority, invite the applicant authority to complete the request with the following additional information: |
|||||||||
date |
3 ☐ |
I, requested authority, have not yet received the additional information required and will close your request if I do not receive this information before 20YY/MM/DD. |
|||||||||
date |
4 |
I, applicant authority, |
|||||||||
☐ |
a |
provide on request the following additional information: |
|||||||||
☐ |
b |
am not able to provide the requested additional information (because:) |
|||||||||
date |
5 ☐ |
I, requested authority, acknowledge receipt of the additional information and am now in a position to proceed. |
|||||||||
date |
6 |
I, requested authority, do not provide assistance and close the case because: |
|||||||||
|
☐ |
a |
I do not have competence for the claims to which your request relates. |
||||||||
|
☐ |
b |
I do not have competence for the following claim(s) of your request: |
||||||||
|
☐ |
c |
the claim(s) is/are older than foreseen in the Protocol. |
||||||||
|
☐ |
d |
the total amount is less than the threshold foreseen in the Protocol. |
||||||||
|
☐ |
e |
the applicant authority did not provide all the required additional information. |
||||||||
|
☐ |
f |
Other reason: |
||||||||
date |
7 ☐ |
I, applicant authority, ask to be informed about the present status of my request. |
|||||||||
date |
8 |
I, requested authority, will not take the requested action(s), for the following reasons: |
|||||||||
☐ |
a |
my national legislation and practice does not allow recovery measures for claims that are contested. |
|||||||||
☐ |
b |
my national legislation and practice does not allow precautionary measures for claims that are contested. |
|||||||||
|
9 |
I, requested authority, have conducted the following procedures for recovery and/or precautionary measures: |
|||||||||
date |
☐ |
a |
I established contact with the debtor and requested payment on 20YY/MM/DD. |
||||||||
date |
☐ |
b |
I am negotiating payment by instalment. |
||||||||
date |
☐ |
c |
I have commenced enforcement procedures on 20YY/MM/DD. |
||||||||
|
|
|
The following actions have been taken: |
||||||||
|
☐ |
d |
I have commenced precautionary measures on 20YY/MM/DD. |
||||||||
|
|
|
The following actions have been taken: |
||||||||
|
☐ |
e |
I, requested authority, inform the applicant authority that the measures which I have taken (described under point c and/or d above) have the following effect on the period of limitation: |
||||||||
|
|
|
|
||||||||
|
|
|
|
||||||||
|
|
|
|
||||||||
|
|
|
I ask the applicant State to inform me if the same effect is not provided for under the laws in force in the applicant State. |
||||||||
|
☐ |
f |
I, requested authority, inform the applicant authority that suspension, interruption or prolongation of the period of limitation is not possible under the laws of the requested State. |
||||||||
|
|
|
I ask the applicant State to confirm whether the measures which I have taken (described under point c and/or d above) have interrupted, suspended or prolonged the time limit for recovery and, if so, what the new time limit is. |
||||||||
date |
10 ☐ |
Procedures are still going on. I, requested authority, will inform applicant authority when changes occur. |
|||||||||
date |
11 ☐ |
a |
I, applicant authority, confirm that: as a result of the action mentioned under point 9, the time limit has been changed. The new time limit is: … |
||||||||
☐ |
b |
My national laws do not provide for the suspension, interruption or prolongation of the period of limitation. |
|||||||||
|
12 |
I, requested authority, inform the applicant authority that: |
|||||||||
date |
☐ |
a |
the claim has been fully recovered on 20YY/MM/DD |
||||||||
|
|
|
|
||||||||
|
|
|
|
||||||||
date |
☐ |
b |
the claim has been partly recovered on 20YY/MM/DD, |
||||||||
|
|
|
|
||||||||
|
|
|
|
||||||||
|
|
|
|
||||||||
|
|
|
|
||||||||
|
|
|
|
||||||||
date |
☐ |
c |
precautionary measures have been taken. |
||||||||
|
|
|
(The requested authority is invited to indicate the nature of these measures:) |
||||||||
date |
☐ |
d |
the following payment by instalment has been agreed: |
||||||||
date |
13 |
I, requested authority, confirm that all or part of the claim could not be recovered/precautionary measures will not be taken, and the case will be closed because: |
|||||||||
|
☐ |
a |
The person concerned is not known. |
||||||||
☐ |
b |
The person concerned is known, but moved to: |
|||||||||
☐ |
c |
The person concerned is known, but moved to an unknown address. |
|||||||||
☐ |
d |
The person concerned is deceased on YYYY/MM/DD. |
|||||||||
☐ |
e |
Debtor/co-debtor is insolvent. |
|||||||||
☐ |
f |
Debtor/co-debtor is bankrupt and the claim has been lodged. Date of order: … —- Date of release: … |
|||||||||
☐ |
g |
Debtor/co-debtor is bankrupt/no recovery possible |
|||||||||
☐ |
h |
Others: |
|||||||||
date |
14 ☐ |
I, applicant authority, confirm that the case is closed. |
|||||||||
date |
15 ☐ |
I, requested authority, inform the applicant authority that I have received notification that an action has been launched contesting the claim or the instrument permitting its enforcement and will suspend enforcement procedures. Further, |
|||||||||
☐ |
a |
I have taken precautionary measures to ensure recovery of the claim on …. |
|||||||||
☐ |
b |
I ask the applicant authority to inform me whether I should recover the claim. |
|||||||||
☐ |
c |
I inform the applicant authority that the laws, regulations and administrative practices in force in the State in which I am situated do not permit (continued) recovery of the claim as long as it is contested. |
|||||||||
date |
16 |
I, applicant authority, having been informed that an action has been launched contesting the claim or the instrument permitting its enforcement, |
|||||||||
☐ |
a |
ask the requested authority to suspend any action which it has undertaken. |
|||||||||
☐ |
b |
ask the requested authority to take precautionary measures to ensure recovery of the claim. |
|||||||||
☐ |
c |
ask the requested authority to (continue to) recover the claim. |
|||||||||
date |
17 ☐ |
I, requested authority, inform the applicant authority that the laws, regulations and administrative practices in force in the State in which I am situated do not permit the action requested:
|
|||||||||
date |
18 |
I, applicant authority, |
|||||||||
|
☐ |
a |
amend the request for recovery/precautionary measures
|
||||||||
|
☐ |
b |
ask the requested authority to resume enforcement procedures since the contestation was not favourable to the debtor (decision of the body competent in this matter of …). |
||||||||
date |
19 |
I, applicant authority, withdraw this request for recovery/precautionary measures because: |
|||||||||
☐ |
a |
the amount was paid directly to the applicant authority. |
|||||||||
☐ |
b |
the time limit for recovery action has elapsed. |
|||||||||
☐ |
c |
the claim(s) has (have) been annulled by a national court or by an administrative body. |
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☐ |
d |
the instrument permitting enforcement has been annulled. |
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☐ |
e |
other reason: … |
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date |
20 ☐ |
Other: comment from ☐ applicant authority or ☐ requested authority (Please start each comment by indicating the date) |
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: |
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Year: |
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Part A:
Statistics per state:
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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 |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
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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 |
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AT |
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BE |
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BG |
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CY |
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CZ |
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DE |
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DK |
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EE |
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EL |
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ES |
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FI |
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FR |
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GB |
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HR |
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HU |
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IE |
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IT |
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LT |
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LU |
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LV |
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MT |
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NL |
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PL |
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PT |
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RO |
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SE |
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SI |
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SK |
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XI |
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XU |
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Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Part B:
Other global statistics:
Statistics on traders |
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14 (*1) |
Number of traders that have declared intra-Community acquisitions during the calendar year |
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15 (*1) |
Number of traders that have declared intra-Community supplies of goods and/or services during the calendar year |
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Statistics on controls and enquiries |
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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 |
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17 |
Number of simultaneous controls which the State has initiated (Art. PVAT.14 of the Protocol) |
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18 |
Number of simultaneous controls in which the State has participated (Art. PVAT.14 of the Protocol) |
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Statistics on automatic exchange of information without request (Recast Commission Regulation 79/2012) |
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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) |
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20 (*1) |
Volume of information on new means of transport (Art. 3(2) of Regulation (EU) N 79/2012) forwarded to other States |
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Optional boxes (Free text) |
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21 |
Any other (automatic) exchange of information not covered in the previous boxes. |
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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] |
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State |
Requests for information |
Requests for notification |
Requests for precautionary measures |
Requests for recovery |
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Requests received from: |
Requests sent to: |
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Number received from: |
Number sent to: |
Number received from: |
Number sent to: |
Number received from: |
Number sent to: |
Number |
Amount of the claims involved |
Amount of the claims recovered during the year(11) (13) |
Number |
Amount of the claims involved |
Amount of the claims recovered during the year(12) (13) |
BE-België/Belgique |
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BG-България (Bulgaria) |
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CZ-Česká Republika |
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DK-Danmark |
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DE-Deutschland |
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IE-Ireland |
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EE-Eesti |
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EL-Ελλάδα (Ellas) |
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ES-España |
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FR-France HR-Hrvatska |
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IT-Italia |
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CY-Κύπρος (Kypros) |
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LV-Latvija |
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LT-Lietuva |
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LU-Luxembourg |
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HU-Magyarország |
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MT-Malta |
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NL-Nederland |
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AT-Österreich |
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PL-Polska |
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PT-Portugal |
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RO-România |
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SI-Slovenija |
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SK-Slovensko |
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FI-Suomi/Finland |
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SE-Sverige UK-United Kingdom |
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Total |
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