The Brexit case: what implications for VAT refunds

Following the referendum of 23 June 2016, the United Kingdom decided to withdraw from the EU, of which it had been a Member State since 1973. Therefore, starting from 29 March 2017, the British Government formally notified its intention to leave the the EU, therefore activating the procedures defined in art. 50 TUE. For the first time in the history of the European integration process, a Member State has decided to withdraw from the Union, thus opening a complex negotiation phase to establish the terms of the "divorce".

After almost three years of complex negotiations, ratification by the United Kingdom and approval by the European Parliament, on 30 January 2020 the Council of the European Union adopted the decision on the conclusion of the Withdrawal Agreement on behalf of the 'EU and a political declaration on the framework for future relations. On 31 January 2020 the European Parliament approved the Agreement on the withdrawal of the United Kingdom from the European Union. This Agreement entered into force on 1 February 2020, the date from which the United Kingdom is no longer officially part of the Union.

The Withdrawal Agreement made it possible to regulate the methods of the United Kingdom's exit from the EU in an orderly manner, protecting citizens and businesses. It also provided for the establishment of a transitional period...