Article 1 
The Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax is hereby approved on behalf of the Union. The text of the Agreement is attached to this Decision.
Article 2 
The President of the Council shall, on behalf of the Union, give the notification provided for in Article 44(2) of the Agreement.
Article 3 
The Commission, assisted by representatives of the Member States, shall represent the Union in the Joint Committee set up under Article 41 of the Agreement.
Article 4 
This Decision shall enter into force on the third day following that of its publication in the Official Journal of the European Union .