A Tax Law perspective on Brexit: which consequences on VAT and customs procedures?

The aim of this dissertation is to examine and deepen the tax consequences of Brexit, with a specific focus on two aspects of tax law that have raised and still raise many critical issues and uncertainties: VAT and customs. In order to identify and analyse the implications of the UK withdrawal from the EU on the two above mentioned aspects, i.e., VAT and customs, the paper compares the pre-Brexit UK legislation, and reference is made here to the VAT Directive 2006/112/EC and the Union Customs Code, and the post-Brexit UK legislation. In addition to presenting the changes in VAT and customs procedures between the UK and the EU, the aim of this paper is also to highlight whether Brexit has actually led to greater complexity for traders involved in UK-EU trade.