ECJ – GIBRALTAR

BY KEITH NUTHALLGIBRALTAR'S tax and customs authorities are breaking European Union (EU) law by not only failing to cooperate with those of foreign EU members states, such as Spain, but with mainland British agencies, the European Court of Justice has ruled. Judges have decided that even though the UK dependent territory is not part of the EU's customs union, it should work with other tax and customs enforcement organisations, under a 1977 directive, as amended. This mandates "mutual assistance by the competent authorities of the member states in...direct ...


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