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EU law principles and practice
A2.201 EU law principles and practice—overview
This Division considers European Union (EU) law matters from a direct tax perspective. This topic is vast, complex and rapidly changing, and the comments are therefore restricted to key areas of current interest and possible developments.
The UK negotiated a Withdrawal Agreement and left the EU on 31 January 2020 (referred to as 'exit day') with an 11-month implementation period. While exit day was important in terms of being the date the UK ceased to be an EU member state, the majority of key domestic tax changes
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