The EU and the UK have reached an agreement on the Withdrawal Agreement, with a revised protocol on Ireland and Northern Ireland (removal of the backstop) and a revised political declaration. On the same day, the European Council (Article 50) approved these texts. The 2019 revisions also adapted elements of the political declaration and replaced the word „appropriate“ with „appropriate“ with respect to labour standards. According to Sam Lowe, a fellow at the Centre for European Reform, the amendment excludes labour standards from dispute settlement mechanisms.  In addition, the mechanism for a level playing field has been moved from the legally binding Withdrawal Agreement to the Political Declaration and the line in the Political Declaration that „the UK will consider aligning itself with EU legislation in relevant areas“ has been deleted.  The Withdrawal Agreement also contains provisions allowing the United Kingdom to leave the Convention establishing the Statute for the European Schools until the end of the last school year of the transition period, with the United Kingdom being bound by the Convention and the accompanying rules for accredited European Schools, i.e. the end of the 2020-2021 spring semester  After an unprecedented vote on 4 December 2018, THOSE MPs whom the UK Government does not respect Parliament for refusing to give Parliament the full legal advice it had received on the impact of its proposed withdrawal conditions.  The central point of the opinion concerned the legal effect of the Backstop Agreement on Northern Ireland, the Republic of Ireland and the rest of the United Kingdom with regard to the customs border between the European Union and the United Kingdom and its impact on the Good Friday Agreement that led to the end of the unrest in Northern Ireland, and in particular on the security of the United Kingdom, to be able to leave the EU in practice, in accordance with the draft proposals. Make sure you understand the regulatory impact of a UK-EU trade deal on your business. DLA Piper will be able to advise you on this if the results of the negotiations are clear. The current EU VAT regime applies to goods dispatched or transported from the UK to an EU Member State or vice versa where the dispatch or transport started before the end of the transitional period and subsequently ended. Unless otherwise provided for in the Agreement on the Future Relationship, goods exported from the UK to the EU and vice versa after the end of the transition will be subject to VAT and customs formalities.
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