The Decision replaces Annex I to Decision 4/2023, which outlines standard forms for sharing information and data, exchanging information by using the Common Communication Network, and arranging contact between central liaison offices and liaison departments.
The Council of the EU has issued Council Decision 2025/942 on 12 May 2025, clarifying the EU’s position within the Trade Specialized Committee on VAT Cooperation and Tax Recovery.
It replaces Annex I to Decision 4/2023, which outlines standard forms for sharing information and data, exchanging information by using the Common Communication Network, and arranging contact between central liaison offices and liaison departments.
The amendment concerns the notification process for information requests, spontaneous exchanges, and feedback between EU Member States and the UK under the VAT fraud cooperation protocol.
