EU-UK Trade and Cooperation Agreement

Name: EU-UK Trade and Cooperation Agreement
Author: Giorgio Beretta

(With several comments by the editorial board of H&I)

Paperback Engels 2021 9789013163742

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Samenvatting

How does the EU-UK Trade and Cooperation Agreement affect value added tax (VAT) matters? This publication offers practical guidance by painting a clear picture of Brexit's impact on the existing VAT and tax framework at the EU level and beyond.

The recent EU-UK Trade and Cooperation Agreement contains various clauses impacting value added tax (VAT). Most of the relevant VAT provisions are outlined in the “Protocol on Administrative Cooperation and Combating Fraud in the Field of Value Added Tax and on Mutual Assistance for the Recovery of Claims Relating to Taxes and Duties”. The Protocol is accompanied by an “Annex”, containing detailed rules and standard forms to be used by the parties’ competent authorities for exchange of information and tax recovery assistance.

EU-UK Trade and Cooperation Agreement thoroughly outlines and explains the rules on VAT administrative cooperation and tax recovery assistance introduced by the EU-UK Trade and Cooperation Agreement. It helps to deepen the reader’s understanding of the rationale behind the inclusion of these VAT provisions in the Agreement. In addition, these measures are appreciated from a broader perspective by comparing them with other instruments for VAT administrative cooperation and tax recovery assistance in force at the EU level.

For practitioners, this publication provides an essential read in the light of the 2020 Brexit developments. Brexit marks a major event in recent history of the EU-UK relationship and each essay included in this book offers indispensable insights on its impact on today’s VAT and tax matters. The authors carefully retrace the various VAT and tax changes that come along with the EU-UK Trade and Cooperation Agreement. Thus, the publication offers a much-needed practical guide for VAT and tax specialists that are confronted daily with the many challenges brought about by Brexit.

Specificaties

ISBN13:9789013163742

Trefwoorden:Brexit

Taal:Engels

Bindwijze:paperback

Aantal pagina's:184

Uitgever:Wolters Kluwer

Druk:1

Verschijningsdatum:7-4-2021

Hoofdrubriek:Juridisch

Jongbloed:Belastingrecht - Europees belastingrecht

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Inhoudsopgave

Table of contents EU-UK Trade and Cooperation Agreement (H&I 2021/2a.1) 7

2 PART ONE: COMMON AND INSTITUTIONAL PROVISIONS (comments by the editorial board) (H&I 2021/2a.2) 9
3 PART TWO: TRADE, TRANSPORT, FISHERIES AND OTHER ARRANGEMENTS
PART TWO - IIa Chapters 1 and 2 (H&I 2021/2a.3) 15
4 IIb Chapter 5: Customs and trade facilitation (comments by editorial board) (H&I 2021/2a.4) 32
HEADING ONE: TRADE
5 Title II: Services and investment (comments by the editorial board) (H&I 2021/2a.5) 44
6 Title III: Digital trade: Chapter 3: Specific provisions (comments by the editorial board) (H&I 2021/2a.6) 57
7 Title IV: Capital movements, payments, transfers and temporary safeguard measures (comments by the editorial board) (H&I 2021/2a.7) 57
8 Title V: Intellectual property, Chapter 1 (H&I 2021/2a.8) 59
9 Title VII: Small and medium-sized enterprises (comments by the editorial board) (H&I 2021/2a.9) 62
10 Title XI: Level playing field for open and fair competition and sustainable development (comments by the editorial board) (H&I 2021/2a.10) 64
11 Title XII: Exceptions (comments by the editorial board) (H&I 2021/2a.11) 65
12 Title XII: Exceptions (H&I 2021/2a.12) 66
13 HEADING TWO: AVIATION (comments by the editorial board) (H&I 2021/2a.13) 67
14 HEADING THREE: ROAD TRANSPORT (comments by the editorial board) (H&I 2021/2a.14) 69
15 HEADING FOUR: SOCIAL SECURITY COORDINATION AND VISAS FOR SHORT-TERM VISITS (comments by the editorial board) (H&I 2021/2a.15) 70
16 HEADING SIX: OTHER PROVISIONS (comments by the editorial board) (H&I 2021/2a.16) 72
17 PART SEVEN: FINAL PROVISIONS (H&I 2021/2a.17) 77
18 ANNEX ORIG-1: INTRODUCTORY NOTES TO PRODUCT-SPECIFIC RULES OF ORIGIN (comments by the editorial board) (H&I 2021/2a.18) 83
19 ANNEX ORIG-2: PRODUCT SPECIFIC RULES OF ORIGIN (H&I 2021/2a.19) 91
20 ANNEX ORIG-2A: ORIGIN QUOTAS AND ALTERNATIVES TO THE PRODUCTSPECIFIC RULES OF ORIGIN IN ANNEX ORIG-2 [PRODUCT-SPECIFIC RULES OF ORIGIN] (H&I 2021/2a.20) 91
21 ANNEX ORIG-2B: TRANSITIONAL PRODUCT-SPECIFIC RULES FOR ELECTRIC ACCUMULATORS AND ELECTRIFIED VEHICLES (H&I 2021/2a.21) 92
22 ANNEX ORIG-3: SUPPLIER’S DECLARATION (H&I 2021/2a.22) 94
23 ANNEX ORIG-4: TEXT OF THE STATEMENT ON ORIGIN (H&I 2021/2a.23) 96
24 ANNEX ORIG-5: JOINT DECLARATION CONCERNING THE PRINCIPALITY OF ANDORRA (H&I 2021/2a.24) 97
25 ANNEX ORIG-6: JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO (H&I 2021/2a.25) 98
26 ANNEX CUSTMS-1: AUTHORISED ECONOMIC OPERATORS (comments by the editorial board) (H&I 2021/2a.26) 98
27 Reservation No. 1 - All sectors (H&I 2021/2a.27) 101
28 Reservation No. 2 - Professional services (H&I 2021/2a.28) 106
29 Reservation No. 2 - Professional services - other than health related services (H&I 2021/2a.29) 108
30 ANNEX SERVIN-2: FUTURE MEASURES (H&I 2021/2a.30) 109
31 ANNEX SERVIN-3: BUSINESS VISITORS FOR ESTABLISHMENT PURPOSES, INTRA-CORPORATE TRANSFEREES AND SHORT-TERM BUSINESS VISITORS (H&I
2021/2a.31) 112
32 ANNEX SERVIN-4: CONTRACTUAL SERVICE SUPPLIERS AND INDEPENDENT PROFESSIONALS (H&I 2021/2a.32) 115
33 ANNEX SERVIN-5: MOVEMENT OF NATURAL PERSONS (H&I 2021/2a.33) 118
34 ANNEX ROAD-1: TRANSPORT OF GOODS BY ROAD (H&I 2021/2a.34) 119
35 Chapter 3– Standardised format of transmission of information (H&I 2021/2a.35) 124
36 ANNEX LAW-6: EXCHANGE OF CRIMINAL RECORD INFORMATION – TECHNICAL AND PROCEDURAL SPECIFICATIONS (H&I 2021/2a.36) 124
37 Protocol on Administrative Cooperation and Combating Fraud in the Field of Value Added Tax and on Mutual Assistance for the Recovery of Claims Relating to Taxes and Duties (comments by the editorial board)) (H&I 2021/2a.37) 128
38 Annex to the Protocol on Administrative Cooperation and Combating Fraud in the Field of Value Added Tax and on Mutual Assistance for the Recovery of Claims Relating to Taxes and Duties (comments by the editorial board) (H&I 2021/2a.38) 146
39 Administrative cooperation and combatting fraud in the field of VAT and recovery of claims relating to taxes and duties (comments by the editorial board) (H&I 2021/2a.39) 153
40 PROTOCOL ON SOCIAL SECURITY COORDINATION (H&I 2021/2a.40) 158