Article 1 
The Commission is hereby authorised to open negotiations, on behalf of the Union, with the Kingdom of Norway to amend 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.
Article 2 
The negotiations shall be conducted on the basis of the negotiating directives of the Council set out in the addendum to this Decision.
Article 3 
The negotiations shall be conducted in consultation with the Council Working Party on Tax Questions.
Article 4 
This Decision is addressed to the Commission.