Review of the EU legislation for 08/07/2025

Commission Implementing Regulation (EU) 2025/1327:
This regulation amends Implementing Regulation (EU) 2023/2059 by adding fresh roses to the list of “rest-of-the-world commodities” permitted to enter Northern Ireland from the rest of the United Kingdom. This means fresh roses from any third country can be traded to Northern Ireland via the UK. The key condition is that these roses must meet specific plant health requirements outlined with a required phytosanitary certificate. The regulation took effect retroactively from April 26, 2025.
Notice of Entry into Force: EU-Norway Agreement on VAT Cooperation:
This notice announces that the amending agreement between the EU and Norway on administrative cooperation, combating fraud, and recovery of VAT claims will enter into force on August 1, 2025. The agreement enhances cooperation between the EU and Norway in VAT matters. The full text of the amending agreement is available in the Official Journal of the European Union (OJ L, 2024/2889, 19.11.2024).

Review of each of legal acts published today:

This Commission Implementing Regulation (EU) 2025/1327 amends Implementing Regulation (EU) 2023/2059 to include fresh roses in the list of “rest-of-the-world commodities” that can enter Northern Ireland from other parts of the United Kingdom. This inclusion is based on evidence provided by the UK that it effectively implements EU import conditions and official control requirements for fresh roses. The regulation aims to ensure smooth trade and legal certainty.

The regulation consists of two articles and an annex. Article 1 states that the annex to Implementing Regulation (EU) 2023/2059 is amended in accordance with the annex to this regulation. Article 2 specifies the entry into force and the date of application. The annex adds “Fresh roses” to the list of goods of non-animal origin under the category “Cut Flowers and Flower Buds”, specifying the required phytosanitary certificate and that it applies to all third countries.

The most important provision is the inclusion of fresh roses in the list of rest-of-the-world commodities allowed to enter Northern Ireland from the rest of the UK, provided they meet specific plant health requirements. This means that fresh roses from any third country can be traded to Northern Ireland via the UK under the conditions specified in the regulation. The regulation applies retroactively from April 26, 2025.

This notice announces the entry into force of the Agreement between the European Union and the Kingdom of Norway, which amends their existing agreement on administrative cooperation, combating fraud, and recovery of VAT claims. The amending agreement, signed on October 2, 2024, will become effective on August 1, 2025. This signifies that both the EU and Norway have completed the necessary internal procedures for the agreement to take effect. The amending agreement aims to enhance cooperation between the EU and Norway in VAT matters, specifically concerning administrative processes, fraud prevention, and the recovery of VAT debts.

The notice itself does not detail the structure or provisions of the amending agreement. It merely states that the agreement will enter into force on a specific date. To understand the structure and main provisions, one would need to refer to the full text of the amending agreement, which is published in the Official Journal of the European Union (OJ L, 2024/2889, 19.11.2024).

The most important aspect of this notice is the date of entry into force: August 1, 2025. From this date forward, the provisions of the amending agreement will be legally binding on both the European Union and the Kingdom of Norway. Businesses and individuals involved in cross-border transactions between the EU and Norway, as well as tax authorities in both regions, should be aware of this date and familiarize themselves with the content of the amending agreement to ensure compliance.