L`accordo di separazione del Regno Unito dall`Unione europea prevede un periodo di transizione durante il quale il diritto dell`Unione continue ad applicarsi come se Regno Unito fosse ancora uno Stato membro. L`articolo analizza l`effetto di tale accordo sull`interpretazione e l`applicazione delle disposizioni di diritto italiano relative alle imposte non armonizzate nel corso di tale periodo. Immediately after the announcement of a revised withdrawal agreement on October 17, 2019, Labour, the Liberal Democrats and the DUP said they could not support the new agreement.  The withdrawal agreement between the European Union and the United Kingdom sets out the conditions for the UK`s orderly exit from the EU, in accordance with Article 50 of the Treaty on european Union. The British Parliament approved the draft agreement by adopting on 23 January 2020 the implementing laws (the 2020 Withdrawal Agreement Act) of the European Union (withdrawal agreement). Following the signing of the agreement, the UK Government adopted and tabled the UK`s ratification instrument on 29 January 2020.  The agreement was ratified by the Council of the European Union on 30 January 2020, after approval by the European Parliament on 29 January 2020. The UK`s withdrawal from the EU came into force on 31 January 2020 at 11 .m GMT, when the withdrawal agreement came into force in accordance with Article 185. The reception of the agreement in the House of Commons ranged from cold to hostile, and the vote was delayed by more than a month.
Prime Minister May has received a motion of no confidence within her own party, but the EU has refused to accept further changes. “Clearly, the legislative stage is creating tensions in the UK,” Conte said, referring to Boris Johnson`s introduction of a bill that contradicted key elements of last year`s deal with Brussels. 10) I am an authorized operator: What changes for me after BREXIT? From 1 February 2020 to 31 December 2020, for reasons of brevity of the AEO, the authorised economic operator, depending on the authorisation granted, approved economic operators will continue to receive preferential treatment across the EU and in the UK, in accordance with the EU programme. From 1 January 2021, OAS operations to and from the UNITED Kingdom will no longer be considered intra-EU, but will become genuine imports and exports; Therefore, as of 1 January 2021, AEO authorisations granted in the United Kingdom will no longer have value unless it is a specific mutual recognition agreement.
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