Brexit – Trade and Cooperation Agreement: The Proof of the Pudding Is in the Eating

Journal
De Lepeleire, C.; Van Reet, L.
European Union; United Kingdom
International VAT Monitor 2021 (Volume 32), No. 3
Format/Price
JournalUSD 45

On 1 January 2021, the United Kingdom became a third country to the European Union. In this article, the authors analyse the indirect tax aspects (customs/VAT) of the trade in goods between the European Union and the United Kingdom resulting from the Trade and Cooperation Agreement.