000			01559nab a2200265 c 4500
999			_c145505 _d145505
003			ES-MaIEF
005			20220307105303.0
007			ta
008			220307t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_952128 _aKorving, Jasper
245		0	_aBrexit _bthe direct and indirect effect of the EU - UK Trade and Cooperation Agreement _c J.J.A.M. Korving & J.C. van der Have
260			_c2022
500			_aResumen.
520			_aThe 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.
650		4	_aSALIDA DE LA UNIÓN EUROPEA _964535
650		4	_aREINO UNIDO _948241
650		4	_aIMPUESTOS _947460
650		4	_aCONVENIOS _941141
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aUNION EUROPEA _948644
700	1		_969611 _aHave, J. C. van der
773	0		_9166775 _oOP 2141/2022/1 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, issue 1, January 2022, p. 28-39
942			_cART