The 2019 revisions also adapted elements of the political declaration, replacing the word “appropriate” with “appropriate” in relation to labour standards. According to Sam Lowe, a trade researcher at the Centre for European Reform, the change excludes labour standards from dispute resolution mechanisms.  In addition, the level playing field mechanism has been moved from the legally binding Withdrawal Agreement to the Political Declaration and the line in the Political Declaration that “the UK will consider aligning itself with EU legislation in relevant areas” has been deleted.  The current EU VAT regime applies to goods dispatched or transported from the UK to an EU Member State or vice versa if the shipment or transport started before the end of the transition period and ended thereafter. Unless otherwise provided for in the Future Relationship Agreement, goods exported from the UK to the EU and vice versa after the end of the transition will receive VAT and customs formalities. There are equivalent provisions for EU excise duty regimes on fuels, alcohol and tobacco products. After the transition, exports of excisable products from the UK to the EU are subject to customs formalities before they can be transferred to the EU. To meet these requirements, the United Kingdom may have access to relevant networks and information systems and databases. Following an unprecedented vote on 4 December 2018, MPs decided that the UK government was flouting Parliament for refusing to give Parliament all the legal advice it had received on the impact of its proposed withdrawal conditions.  The key point of the opinion concerned the legal effect of the “backstop” agreement for Northern Ireland, the Republic of Ireland and the rest of the UK with regard to the EU-UK customs border and its impact on the Good Friday Agreement, which had led to an end to the unrest in Northern Ireland – and in particular whether the UK would be safe, to be able to leave the EU in a practical sense according to the draft proposals. By voting only on the withdrawal agreement, the government hoped to get a brief postponement of Brexit and avoid Britain`s participation in the European elections in May. The text of the draft Withdrawal Agreement (Withdrawal Agreement) is based on the conclusions of the negotiations of the first phase of the Brexit timetable, which were published in the EU-UK Joint Report in December 2017. The text is still under preparation and negotiations will continue in the coming months with a view to reaching a final draft text in October 2018 at the earliest.
The Withdrawal Agreement must be adopted before 29 March 2019 for the transition period to enter into force as soon as the UK leaves the EU. At this stage, it is unclear exactly what the Withdrawal Agreement will cover, but we can expect it to address the transition period (e.g. B the continued application of EU law in the UNITED Kingdom during this period) and integrates citizens` rights into national law. The UK Government has made it clear that the UK will fulfil its obligations to adopt national legislation to meet the requirements of a Withdrawal Agreement. .