Decision No 3/2023 of the Trade Specialised Committee on Administrative Cooperati... (22023D2474)
INHALT
Decision No 3/2023 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 19 October 2023 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 [2023/2474]
- DECISION No 3/2023 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 19 October 2023
- 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 [2023/2474]
- 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
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