The agreement between the EU council and the UK proposes a transition period until 31 December where the EU Directive and some ECJ rulings may still apply to UK post-Brexit.
The Official Journal C384 I published on 12 November 2019 discusses the following:
- The agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.
- Political declaration setting out the framework for the future relationship between the European Union and the United Kingdom.
Article 126 and 127 provide insight on the context the transition period for VAT purposes.