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Parliamentary questions
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27 January 2021
E-000483/2021
Question for written answer  E-000483/2021
to the Commission
Rule 138
Hélène Laporte (ID)
 Answer in writing 
 Subject: Brexit and tax rules

The agreement concluded on 24 December 2020 between the European Union and the United Kingdom does not impose any customs duties, tariff barriers or qualitative restrictions.

It establishes the conditions for fair competition (a ‘level playing field’) in the field of taxation, but in the final analysis these are not truly binding.

A straightforward joint declaration was signed on countering harmful tax practices.

As regards state aid, the United Kingdom will have its own system, with the treaty ensuring convergence between this and the EU system.

1. Does the Commission feel the clause on good governance in the field of taxation to be sufficient to avoid the risk of a reduction in the UK’s corporate tax base and rates?

2. Is the Commission in favour of applying the tax facets of the treaty to British Crown overseas territories such as Jersey and Guernsey?

3. How will the Commission ensure that, in the event of a violation of state rules, the injured party can immediately take retaliatory measures, such as imposing customs duties or rebalancing measures, to secure financial compensation?

Original language of question: FR
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