The European Commission has today (Friday, July 22) launched four new infringement procedures against the United Kingdom for not complying with significant parts of the Northern Ireland Protocol.
The new legal action is in addition to the infringement procedures launched on June 15.
The commission explained that it had refrained from launching legal action for over a year “in a spirit of constructive cooperation”.
“However, the UK’s unwillingness to engage in meaningful discussion since last February and the continued passage of the Northern Ireland Protocol Bill through the UK Parliament go directly against this spirit,” it outlined in a statement.
The commission is hoping the proceedings will secure compliance with the Protocol in a several key areas.
“This compliance is essential for Northern Ireland to continue to benefit from its privileged access to the European Single Market, and is necessary to protect the health, security and safety of EU citizens as well as the integrity of the Single Market,” it said.
In the fresh legal action, the EU Commission is alleging that the UK has:
- Failed to comply with the applicable customs requirements, supervision requirements and risk controls on the movement of goods from Northern Ireland to Great Britain;
- Failed to notify the transposition of EU legislation laying down general EU rules on excise duties, which will become applicable from February 13, 2023;
- Failed to notify the transposition of EU rules on excise duties on alcohol and alcoholic beverages, which facilitate access for small and artisan producers to lower excise duty rates, among other provisions;
- Failed to implement EU rules on Value Added Tax (VAT) for e-commerce, namely the Import One-Stop Shop (IOSS) which allows businesses to comply with VAT obligations on distance sales of imported goods.
The commission has sent letters to the UK requesting that it takes “swift remedial actions” to comply with the terms of the Protocol.
The UK has two months to reply to the letters, after which the commission stated that it “stands ready to take further measures”.
