Brexit: Is Boris Johnson telling the truth about Northern Ireland border checks?

This article originally published in October has been updated to take account of the controversy surrounding the prime minister’s latest comments. Boris Johnson has repeated claims that there will be “no checks” between Northern Ireland and Britain under his new Brexit deal – despite evidence to the contrary from trade experts, official documents, and the […]

Commission guidelines on VAT

Commission guidelines on VAT are explanatory notes and other documents produced by the Commission services in order to provide practical and informal guidance about how particular provisions of EU VAT law should be applied. Guidelines issued by the Commission’s Directorate General for Taxation and Customs Union only contain practical and informal guidance about how EU […]

European Customs Data Model version 5.1

The European Customs Data Model Version 5.1 (EUCDM) is available on the EUCDM website. This version includes the interpretation of the provisions of Commission Implementing Regulation (EU) 2019/1131 which establishes a customs tool, if the product concerned is brought to an artificial island, a fixed or floating installation or any other structure in the continental shelf or in […]