The United Kingdom has approached several Member States with a view to concluding a convention for administrative cooperation in tax matters, according to the European Commission’s report on the negotiation of bilateral arrangements or agreements in the field of value added tax (VAT) or assistance in the recovery of taxes, published on Tuesday 28 January.
According to the response provided by the EU Member States, Luxembourg has already signed a double taxation treaty with the UK authorities. The process is underway with the Czech Republic, Portugal and Romania.
Austria has signed a Memorandum of Understanding on assistance in the recovery of taxes. Discussions are underway with Lithuania, Spain, Poland, Sweden, the Czech Republic, Belgium, Portugal, the Netherlands and Germany.
The Commission remains committed to providing Member States with appropriate advice to ensure that the bilateral texts they negotiate are consistent with the Trade and Cooperation Agreement and the Protocol, and will take all necessary steps to achieve this objective.
To read the report: https://aeur.eu/f/fa1 (Original version in French by Anne Damiani)