PROPOSED ACT. Council Decision. ROLE OF THE EUROPEAN PARLIAMENT: the Council adopts the act after consulting the European Parliament but without being obliged to follow its opinion.
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Sources: Agreement on Administrative Cooperation, Combating Fraud and Recovery of Claims in the Field of Vat, Agreement on Administrative Cooperation, Combating Fraud and Recovery of Claims in the Field of Vat, Agreement on Administrative Cooperation, Combating Fraud and Recovery of Claims in the Field of Vat