Approach to the European Union (Future Relationship) Act 2020 Trade and Other Matters Customs and Tax VAT and Debt Recovery Protocol
The Customs and Trade Facilitation chapter of the TCA contains a 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. This commits parties to co-operate and share information for the purposes of ensuring trader compliance with VAT legislation. It also commits the UK and EU member state authorities to give assistance to each other in recovering debts relating to taxes and duties, by collecting claims referred from another country as if they were domestic claims. The Act makes provision to implement this Protocol