## Policy Summary: EEA Joint Committee Decision No. 172/2023
This decision, issued by the EEA Joint Committee on June 13, 2023, amends Annex XXI (Statistics) to the Agreement on the European Economic Area (EEA). The amendment incorporates Commission Implementing Regulation (EU) 2021/1948 into the EEA Agreement, replacing Commission Decision 1999/622/EC, Euratom, and Commission Regulation (EC, Euratom) No 116/2005, which are consequently repealed within the EEA Agreement framework.
Implementing Regulation (EU) 2021/1948 concerns the treatment of repayments of VAT to non-taxable persons and to taxable persons for their exempt activities, aligning with Regulation (EU) 2019/516 on the harmonisation of gross national income at market prices (GNI Regulation).
Specifically, point 19(j) of Annex XXI is amended to include "32021 R 1948: Commission Implementing Regulation (EU) 2021/1948 of 10 November 2021 on the treatment of repayments of VAT to non-taxable persons and to taxable persons for their exempt activities for the purposes of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices (GNI Regulation) and repealing Commission Decision 1999/622/EC, Euratom and Commission Regulation (EC, Euratom) No 116/2005 (OJ L 398, 11.11.2021, p. 4)." Point 19(r), pertaining to Commission Regulation (EC, Euratom) No 116/2005, is deleted.
The authentic Icelandic and Norwegian language versions of Implementing Regulation (EU) 2021/1948 will be published in the EEA Supplement to the Official Journal of the European Union.
This Decision entered into force on June 14, 2023, following the completion of notifications required under Article 103(1) of the EEA Agreement. The Decision will be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.
The President of the EEA Joint Committee at the time of adoption was Nicolas VON LINGEN.
Key Entities Referenced
EEA Agreement: Agreement on the European Economic Area
EEA Joint Committee: The joint committee responsible for the EEA Agreement
Annex XXI to the EEA Agreement: Annex to the EEA Agreement pertaining to Statistics
Commission Implementing Regulation EU 2021/1948: Commission Implementing Regulation on the treatment of repayments of VAT to nontaxable persons
Regulation EU 2019/516: Regulation of the European Parliament and of the Council on the harmonisation of gross national income at market prices (GNI Regulation)
Commission Decision 1999/622/EC, Euratom: Commission Decision related to statistics, repealed by Regulation EU 2021/1948
Commission Regulation EC, Euratom No 116/2005: Commission Regulation related to statistics, repealed by Regulation EU 2021/1948
Brussels: The city where the EEA Joint Committee decision was made.
Official Journal EN
of the European Union L series
2023/2569 30.11.2023
DECISION OF THE EEA JOINT COMMITTEE No 172/2023
of 13 June 2023
amending Annex XXI (Statistics) to the EEA Agreement [2023/2569]
THE EEA JOINT COMMITTEE,
Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98
thereof,
Whereas:
(1) Commission Implementing Regulation (EU) 2021/1948 of 10 November 2021on the treatment of repayments of
VAT to non-taxable persons and to taxable persons for their exempt activities for the purposes of Regulation
(EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at
market prices (GNI Regulation) and repealing Commission Decision 1999/622/EC, Euratom and Commission
Regulation (EC, Euratom) No 116/2005(1)is to be incorporated into the EEA Agreement.
(2) Implementing Regulation (EU) 2021/1948 repeals Commission Decision 1999/622/EC, Euratom(2) and
Commission Regulation (EC, Euratom) No 116/2005(3), which are incorporated into the EEA Agreement and
which are consequently to be repealed under the EEA Agreement.
(3) Annex XXI to the EEA Agreement should therefore be amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1
Annex XXI to the EEA Agreement shall be amended as follows:
1. The text of point 19j (Commission Decision 1999/622/EC) is replaced by the following:
‘32021 R 1948: Commission Implementing Regulation (EU) 2021/1948 of 10 November 2021on the treatment of
repayments of VAT to non-taxable persons and to taxable persons for their exempt activities for the purposes of
Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national
income at market prices (GNI Regulation) and repealing Commission Decision 1999/622/EC, Euratom and
Commission Regulation (EC, Euratom) No 116/2005 (OJ L 398, 11.11.2021, p. 4).’
2. The text of point 19r (Commission Regulation (EC, Euratom) No 116/2005) is deleted.
Article 2
The text of Implementing Regulation (EU) 2021/1948 in the Icelandic and Norwegian languages, to be published in the
EEA Supplement to the Official Journal of the European Union, shall be authentic.
Article 3
This Decision shall enter into force on 14 June 2023, provided that all the notifications under Article 103(1) of the EEA
Agreement have been made*.
(1) OJ L 398, 11.11.2021, p. 4.
(2) OJ L 245, 17.9.1999, p. 51.
(3) OJ L 24, 27.1.2005, p. 6.
* No constitutional requirements indicated.
ELI: http://data.europa.eu/eli/dec/2023/2569/oj 1/2EN
OJ L, 30.11.2023
Article 4
This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European
Union.
Done at Brussels, 13 June 2023.
For the EEA Joint Committee
The President
Nicolas VON LINGEN
2/2 ELI: http://data.europa.eu/eli/dec/2023/2569/oj