Article 1 
1. The Commission is hereby authorised to open negotiations for an agreement on administrative cooperation in the field of direct taxation with the Kingdom of Norway. 2. The negotiations shall be conducted on the basis of the negotiating directives of the Council set out in the addendum to this Decision. Those negotiating directives shall be revised and further developed as appropriate depending on the evolution of the negotiations.
Article 2 
1. The negotiations shall be conducted in consultation with the Working Party on Tax Questions, which is hereby designated as the special committee provided for in Article 218(4) of the Treaty on the Functioning of the European Union. 2. The Commission shall regularly report to the special committee referred to in paragraph 1 on the steps undertaken pursuant to this Decision and consult it on a regular basis. 3. Whenever so requested by the Council, the Commission shall report to the Council on the conduct and the outcome of the negotiations, including in writing.
Article 3 
This Decision is addressed to the Commission.