La UE rechaza que el Reino Unido pueda acceder al Convenio de Lugano

Una vez que el Reino Unido ya no es un Estado miembro de la UE y, salvo lo dispuesto por las normas transitorias del Acuerdo de Retirada, ya no le ser谩 aplicable el Reglamento 1215/2012 y dem谩s normas de la UE en materia de Derecho internacional privado, se plante贸 la posibilidad de su posible acceso, dada su nueva condici贸n de Estado tercero, al Convenio de Lugano de 30 de octubre de 2007, relativo a la competencia judicial y al reconocimieto de resoluciones en materia civil y mecantil, del que son parte la UE y algunos Estados europeos no miembros de la Uni贸n.

El RU present贸 su solicitud el 8 de abril de 2020, pero ahora ya queda claro que no prosperar谩. Tal como ha notificado el Consejo Ferderal Suizo el pasado 1 de julio, en su condici贸n de depositario del Convenio, el 28 de junio la UE le comunic贸 que no estaba en posici贸n de dar su consentimiento para invitar al RU a que accediera al Convenio de Lugano (al respecto, v茅ase el post de E. Pannebakker “UK & Lugano: the final no”, del pasado 8 de julio, en conflictoflaws.net, con enlaces a los textos de las citadas comunicaciones, accesible en: https://conflictoflaws.net/2021/uk-lugano-the-final-no/). Entonces, la cuesti贸n queda zanjada, poniendo fin al debate entre los contrarios (por ejemplo, R. Arenas Garc铆a, “El Reino Unido y el Convenio de Lugano”, Diario La Ley Uni贸n Europea, n煤m. 83, 2020)y los partidarios (v茅ase el manifiesto, de mayo de 2021, accesible en este enlace: https://corporatejustice.org/wp-content/uploads/2021/05/Lugano_UK_NGO_Expert_Open_Letter.pdf) de dicho acceso.聽 Ahora bien, que ahora se haya cerrado esta puerta no quiere decir que en un futuro no pudiera volver a plantearse la posibilidad de que se abriera, habida cuenta de que, como se帽ala en su post E. Pannebakker, al menos en teor铆a, ser铆a posible que m谩s adelante el RU presentara una nueva solicitud. Sin embargo, no es de prever que esto vaya a suceder en un futuro pr贸ximo.

M. Garde帽es Santiago

Grabaciones del Seminario online sobre el brexit del 4 y del 11 de diciembre de 2020

Ponemos a disposici贸n de los interesados las grabaciones del seminario online que tuvo lugar los d铆as 4 y 11 de diciembre de 2020. Pueden acceder a ellas clicando en los t铆tulos de cada una de las sesiones o en las comunicaciones; ambas resaltadas en az煤l.

Inauguraci贸n (4.12.2020)

  • Enric Fossas

La retirada del Reino Unido de la Uni贸n Europea (4.12.2020)

  • Ponentes: Federico Fabbrini, Rafael Arenas y Carlos G贸rriz
  • Moderador: Jos茅 Antonio Fern谩ndez

Aspectos fiscales del brexit (4.12.2020)

Acuerdo de Retirada y cuestiones particulares del brexit (11.12.2020)

  • Ponentes: V茅sela Andreeva, Carlos G贸rriz, Miguel Garde帽es y Jorge Miquel
  • Moderador: Miguel 脕ngel S谩nchez

Lecciones del brexit (11.12.2020)

  • Ponentes: 脕ngel Espiniella, Araceli Mangas y Albert S谩nchez
  • Comunicaciones: Diana Mar铆n y Putri Anngia
  • Moderador: Jorge Miquel

Brexit and freedom of establishment. Tax, business, and immigration issues (Atelier, Barcelona, 2021)

The book Brexit y libertad de establecimiento. Aspectos fiscales, mercantiles y de extranjer铆a has recently been published by Atelier (ISBN: 978-84-18244-53-7). It contains most of the presentations given at the Seminar held the 4th and 11th December 2020. We have revised them to incorporate the debate that took place and the Trade and Cooperation Agreement. It begins with the presentation made by professor M.陋 Dolores Arias. Thanks to being a member of the research team, she explains the background of the project, its main milestones, summarizes the chapters of the book, and exposes the methodology used.The first chapter is written by Rafael Arenas, one of the Spanish scholars who has published the most and best about Brexit. The Professor of International Private Law analyses the negotiations between the United Kingdom and the European Union from the British perspective. He examines the main questions arisen by the withdrawal process, such as the tension between the British Government and Parliament, the possibility of withdrawing the decision to leave the Union, the extensions of the stay of the United Kingdom in the Union by not approving the Withdrawal Agreement and the solution for Northern Ireland.

The following four chapters deal with Tax Law. Jos茅 Antonio Fern谩ndez adopts a generalist perspective. Concerned about the tax situation of British nationals who reside in the European Union, and Europeans who live in the United Kingdom, he studies the tax repercussions of Brexit around the principle of non-discrimination. First, he explains its meaning in the EU legal system; then, how it has been established in the Trade and Cooperation Agreement; and finally, its meaning in the Treaty against the Spanish-British Double Taxation.

Miguel 脕ngel S谩nchez investigates the tax risks that the United Kingdom generates for the Union, given its economic importance and the close links it has with various tax-havens. He explores some issues of the EU tax fraud prevention regime to ascertain which measures could be applied to the United Kingdom. 鈥淎ll of this with a double purpose: on the one hand, to highlight any shortcomings and needs, both in the establishment of instruments and application mechanisms. And, on the other hand, to show the need for some precautions or specific measures in relation to the new third State that results after the Brexit process鈥 (page 99).

Teresa Pont贸n, lecturer at the Cadiz University and an expert on Gibraltar, writes about the International Agreement on Taxation and the Protection of Financial Interests between the UK and Spain regarding Gibraltar. She holds that it will have great importance for the determination of tax residence and for administrative cooperation and emphasizes that the Agreement entails the disqualification of Gibraltar as a tax haven. Closely related to professor Pont贸n work is the chapter of Zuley Fern谩ndez Caballero. She focuses on the tax regime for cross-border workers, which is essential for Gibraltar. She exposes the situation of Spanish and Gibraltarian workers based on the premise that the Agreement to avoid Double Taxation between the United Kingdom and Spain is not applicable.

The following five contributions are more heterogeneous, but they have in common that they delve into specific problems generated by the withdrawal of the United Kingdom. Miguel Garde帽es Santiago enlightens about the residence and movement rights of the British who reside in one of the twenty-seven Member States after the end of the transitional period or of the Europeans who do the same in the United Kingdom. Therefore, it scrutinizes Part Two of the Withdrawal Agreement, the rules of which allow these people and their families to partially maintain the rights they enjoyed before the exit of the United Kingdom.

The following two chapters focus on Company Law. Jorge Miquel takes a general perspective and explains the great influence that the United Kingdom has had on Community Directives, on EU capital markets, especially concerning its practice, and on corporate governance. Due to her status as a lecturer of Private International Law, V茅sela Andreeva puts the spotlight on the transnational mobility of companies. In particular, she refers to cross-border transformation, the criteria for determining the lex societatis, and Directive 2019/2121.

Continuing with these specific issues, I deal with Competition Law. I explain how the departure from the United Kingdom will affect the EU and the British Antitrust Laws. After recalling the situation that existed before February 1, 2021, I comment on the provisions of the Withdrawal Agreement and the Trade and Cooperation Agreement that deal with competition rules. Next, I refer to the possible evolution of the EU and British Antitrust Law and warn about the damages that their distancing may cause.

Diana Mar铆n closes this third part. She deals with programs to attract investment in exchange for citizenship or residence; especially on the doubts generated by the application of the Spanish program, established in the Act on Supporting Entrepreneurs and their Internationalization 2013, to British citizens after Brexit. She highlights the competition between the Member States’ programs, the reaction of the European Union, and the prospects.

Federico Fabbrini puts the finishing touch to the book with some reflections on the consequences of Brexit for its parts. The Professor of European Law and founding director of the DCU Brexit Institute is very critical of the United Kingdom, as leaving the Union has generated serious institutional and social crises in the country, has harmed its economy, and has reduced its international appeal. The situation does not seem so negative for the European Union, although it will also suffer harmful consequences. The reason is that the EU has been able to stay together throughout the process and is using the occasion to make progress in areas where the UK’s presence blocked it.