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.


Fechas: 4.12.2020 y 11.12.2020
Horario: Viernes 4.12.2020 de 9.45 a 14.30 y viernes 11.12.2020 de 9.30 a 14.30
Lugar de celebraci贸n: on-line a trav茅s de Microsoft Teams

Organizaci贸n: Miembros del Proyecto de Investigaci贸n Brexit y libertad de establecimiento: aspectos societarios, fiscales y de extranjer铆a. DER2017-88910-P

Viernes 4.12.2020

9.45 Inauguraci贸n: Enric Fossas (Decano de la Facultad de Derecho de la Universitat Aut貌noma de Barcelona) (enlace).

10.00 鈥 11.30. La retirada del Reino Unido de la Uni贸n Europea (moderador Jos茅 Antonio Fern谩ndez Amor) (enlace)

  • Clara Mart铆nez Alberola (Deputy Head of United Kingdom Task Force): La negociaci贸n del acuerdo sobre las relaciones futuras
  • Federico Fabbrini (Full Professor of European Law and Founding Director of the Brexit Institute, Dublin City University): The implementation of the Withdrawal Agreement and the Northern Ireland Protocol: Challenges towards Future EU-UK relations
  • Carlos G贸rriz (Profesor titular de Derecho mercantil. UAB): Brexit: pasado, presente y 驴futuro?

11.45 鈥 13.30. Aspectos fiscales del Brexit (moderador Carlos G贸rriz) (enlace)

  • Jos茅 Antonio Fern谩ndez Amor (Profesor titular de Derecho financiero y tributario. UAB):聽Repercusiones del Brexit en el intercambio de datos tributarios entre UK y los Estados de la UE
  • Zuley Fern谩ndez Caballero (Profesora investigadora postdoctoral de Derecho financiero y tributario. UAB):La fiscalidad directa de los trabajadores transfronterizos de Espa帽a y Gibraltar tras el Brexit
  • Teresa Pont贸n (Profesora de Derecho financiero y tributario. Universidad de C谩diz): Brexit y Gibraltar
  • Miguel 脕ngel S谩nchez Huete (Profesor agregado de Derecho financiero y tributario. UAB): Los otros efectos del brexit: el riesgo fiscal

13.45-14.30 Comunicaciones (moderador Carlos G贸rriz) (enlace)


Viernes 11.12.2020

9.30 鈥 11.15. Acuerdo de Retirada y cuestiones particulares del brexit (moderador Miguel 脕ngel S谩nchez Huete) (enlace)

  • Vessela Andreeva (Profesora asociada de Derecho Internacional Privado. Universitat de Girona): Transformaciones transfronterizas de sociedades y Brexit聽
  • Miguel Garde帽es (Profesor titular de Derecho Internacional Privado. UAB):聽Circulaci贸n y residencia de personas f铆sicas en el acuerdo de retirada
  • Carlos G贸rriz (Profesor titular de Derecho mercantil. UAB): Brexit y Derecho de la competencia
  • Jorge Miquel (Profesor titular de Derecho mercantil. UAB): Brexit y sociedades

11.30 鈥 13.30. Lecciones del brexit (moderador Jorge Miquel) (enlace)

  • Rafael Arenas (Catedr谩tico de Derecho internacional privado.UAB): El proceso visto desde el Reino Unido
  • 脕ngel Espiniella (Profesor acreditado a Catedr谩tico de Derecho internacional Privado. Universidad de Oviedo): Crisis empresariales y brexit: lecciones para el futuro
  • Araceli Mangas (Catedr谩tica de Derecho internacional p煤blico y relaciones internacionales. Universidad Complutense de Madrid): L铆neas jur铆dicas e interpretaci贸n judicial de las negociaciones del Acuerdo de retirada
  • Albert S谩nchez Graells (Catedr谩tico de Derecho econ贸mico. Universidad de Bristol): UK Internal Market Bill/Law

13.45 鈥 14.30 Comunicaciones (moderador Jorge Miquel) (enlace)


El comit茅 organizador, compuesto por los miembros del proyecto de investigaci贸n DER2017-88910-P, seleccionar谩 las comunicaciones m谩s relevantes

Los autores de las comunicaciones seleccionadas dispondr谩n de 5 minutos para exponerlas en las sesiones previstas

Los candidatos deber谩n enviar el t铆tulo y un breve resumen de la comunicaci贸n antes del 21 de noviembre de 2020 a la direcci贸n electr贸nica siguiente:

Los seleccionados deber谩n enviar el texto definitivo de su comunicaci贸n antes del 1 de diciembre de 2020 a la misma direcci贸n electr贸nica