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On 22 June 2018, the Council approved an agreement with Norway aimed at boosting cooperation in the area of VAT.
The agreement, signed in Sofia on 6 February 2018, provides EU member states and Norway with a legal framework for administrative cooperation in:
The agreement follows the same structure that is currently used for cooperation between the EU's member states. It provides for the same instruments, such as electronic platforms and e-forms. Fraud schemes often exploit weaknesses in the way VAT transaction chains are controlled when they include counterparts located in third countries.
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