Korving, Jasper
Brexit the direct and indirect effect of the EU - UK Trade and Cooperation Agreement / J.J.A.M. Korving & J.C. van der Have .-- , 2022
Resumen.
The United Kingdom (UK) is no longer part of the European Union (EU). The new relationship between the two parties has led to a trade and cooperation agreement. While the agreement contains some specific tax provisions and ensures the freedom of movement, in principle, it has no direct effect. This raises questions about the actual impact of this agreement for taxpayers. The authors discuss the direct and indirect effect of the agreement, concluding that courts may, in accordance with World Trade Organization (WTO) law, still be held to interpret their domestic (tax) laws in compliance with the principles from the agreement, including comparably formulated fundamental freedoms.
SALIDA DE LA UNIÓN EUROPEA
REINO UNIDO
IMPUESTOS
CONVENIOS
TRATADOS INTERNACIONALES
UNION EUROPEA
Have, J. C. van der
Intertax 0165-2826v. 50, issue 1, January 2022, p. 28-39
Brexit the direct and indirect effect of the EU - UK Trade and Cooperation Agreement / J.J.A.M. Korving & J.C. van der Have .-- , 2022
Resumen.
The United Kingdom (UK) is no longer part of the European Union (EU). The new relationship between the two parties has led to a trade and cooperation agreement. While the agreement contains some specific tax provisions and ensures the freedom of movement, in principle, it has no direct effect. This raises questions about the actual impact of this agreement for taxpayers. The authors discuss the direct and indirect effect of the agreement, concluding that courts may, in accordance with World Trade Organization (WTO) law, still be held to interpret their domestic (tax) laws in compliance with the principles from the agreement, including comparably formulated fundamental freedoms.
SALIDA DE LA UNIÓN EUROPEA
REINO UNIDO
IMPUESTOS
CONVENIOS
TRATADOS INTERNACIONALES
UNION EUROPEA
Have, J. C. van der
Intertax 0165-2826v. 50, issue 1, January 2022, p. 28-39