Draft Withdrawal Agreement
The agreement covers issues such as money, citizens` rights, border agreements and dispute resolution. It also includes a transition period and an overview of the future relationship between the UK and the EU. It was published on 14 November 2018 and was the result of the Brexit negotiations. The agreement was approved by the heads of state and government of the other 27 EU countries and by the British government led by Prime Minister Theresa May, but it faced opposition from the British Parliament, which needed approval for ratification. The approval of the European Parliament would also have been necessary. On January 15, 2019, the House of Commons rejected the withdrawal agreement by 432 votes to 202.  The House of Commons again rejected the agreement by 391 votes to 242 on 12 March 2019 and rejected it a third time, on 29 March 2019, by 344 votes to 286. On 22 October 2019, the revised withdrawal agreement negotiated by Boris Johnson`s government approved the first phase in Parliament, but Johnson halted the legislative process when the accelerated approval programme failed to receive the necessary support and announced his intention to declare a general election.  On 23 January 2020, Parliament ratified the agreement by adopting the withdrawal agreement; On 29 January 2020, the European Parliament approved the withdrawal agreement. It was then concluded by the Council of the European Union on 30 January 2020.
The new political declaration sets out the framework for future relations between the European Union and the United Kingdom and reflects the Government`s desire to conclude an ambitious, comprehensive, deep and flexible partnership on trade and economic cooperation with the EU, with a free trade agreement with the EU, in addition to security agreements and other areas of cooperation. 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 NI protocol, known as “backstop,” is temporary and applies unless it is replaced by a future relationship agreement that the parties will attempt to reach by December 31, 2020. The protocol provides that the common travel area and North-South cooperation will continue to a large extent as they do today, as well as the internal electricity market (so that some EU legislation on wholesale electricity markets will continue to apply). The most important elements of the draft agreement are: The WAB makes the Withdrawal Agreement of Boris Johnson, which is a draft international treaty, in British law and gives the government permission to ratify it. The current EU VAT regime applies to goods shipped or transported from the UK to an EU Member State or, conversely, when shipping or transport began before the end of the transitional period and were subsequently discontinued. Unless the future relationship agreement is made, goods exported after the end of the UK`s passage to the EU and vice versa will be subject to VAT and customs formalities. For fuels, alcohol and tobacco products, equivalent provisions are provided by the EU excise system. After the transition, exports of consumables from the UK to the EU are subject to customs procedures before they can be relocated within the EU. To meet these requirements, the Uk can access relevant networks and databases.
The project contains ten annexes. The first is a protocol to maintain an open border between the EU and the UK on the island of Ireland (usually known as the “Irish Backstop”). The second is the rules for establishing a common customs territory between the EU and the UK until a technical solution that allows both an open border and an independent customs policy can be found. The third area concerns the activities of the common customs territory. The fourth area concerns “good governance in the areas of taxation, environmental protection, social and labour standards, state aid, competition and state-owned enterprises.