EU Freedoms Overview
EU Treaty Rights Free movement of persons as provided in the Treaty of Rome 1957 has evolved into a wider range of related rights under the various amending treaties since that time. There is a right of free ...
Author Archives: Paul McMahon
Range of Outcomes
Effect of Brexit- Loss of EU Rights Brexit, if unaccompanied by any new agreement, would lead to the loss of mutual rights by EU and UK citizens to travel, to work, retire, study or exercise EU citizenship rights in ...
Existing Migrants
Overview After Brexit, EU nationals who live in the UK will no longer be able to rely on EU law to underpin their status and residence rights in the United Kingdom. The matter will be governed by UK law. The position ...
EU (Schengen) Immigration System
EU Immigration and Asylum (UK & Ireland Opt Out) Until the 1990s. asylum and immigration were outside the scope of European Union competence. The Maastricht Treaty in 1992 extended EU powers to include some ...
EU Citizenship Directive
Citizenship Directive The 2004 EU Citizens Directive in 2004 consolidates and updates earlier legislation. It seeks to reduce formalities and minimise the bases for refusal of entry. It introduced the concept of ...
EU Citizenship
European Union citizenship and rights. The Maastricht Treaty introduced the concept of citizenship of the European Union. The Treaty declares the rights of a citizen. Citizens have the rights conferred by the ...
Worker’s Treaty Rights
Free Movement of Workers The European Union Treaty guarantees the right of workers to move between member states of the European Union to seek employment. They must not be subjected to any discrimination based on ...
Intellectual Property Enforcement
Enforcement An EU directive provides for harmonization of the enforcement of intellectual property rights. The purpose is to create a level playing field in relation to such rights. The directive applies to any ...
EU Agricultural Designations
Traditional Specialty Guaranteed Agricultural products intended for human consumption or foodstuff with a traditional composition produced in accordance with traditional production methods may become a Traditional ...
EU & Miscellaneous IP Rights
Semi-Conductors The directive on the legal protection of semiconductor products requires member states to adopt legislation to protect them insofar as they are the result of the creator’s intellectual effort and not ...
EU & Trade Secrets
Protecting Undisclosed Trade Secrets AN EU directive protects of undisclosed know-how and business information (trade secrets) against their unlawful acquisition, use and disclosure Acquiring a trade secret is ...
EU & Copyright
Enhancements EU legislation has provided for various enhancements and harmonization of the rights of various copyright holders. Directive includes extensions in relation legal protection of computer programs. resale ...
EU & Trademarks
European Trademark The European Community Trademark allows for a single unitary trademark enforceable directly throughout the EU. It is necessary to register the trademark. It may consist of signs capable of being ...
EU & Patents
European Patents The European Union has been active in harmonizing intellectual property rights. It has provided for a Community Trademark and European Patent in tandem with national intellectual property rules. It ...
Irish (RoI) Citizenship
Irish Citizenship I Citizenship grants the most extensive rights to be in the State and enjoy the benefits of its laws and protection. Nationals and naturalised residents are citizens. A wide range of persons ...
Various Controls (UK)
Export Licences The export of certain goods from the UK requires an export licence. Other exports are subject to controls and regulation. Licences or regulation may apply to trade within the European Union in some ...
Agricultural Products
The CAP There are import and export controls and duties designed to maintain the single market in various agricultural products under the Common Agricultural Policy. CAP controls and duties apply when goods enter or ...
VAT on EU Trade
Imports into Ireland from EU VAT is an EU wide tax. For the most part, the VAT rules encountered in Ireland correspond to the VAT rules in the rest of the EU. Therefore the VAT rules which apply to importing and ...
VAT on Non-EU Trade
Export outside the EU The following deals with the purchase and sale of goods and the provision of services to and from outside EU member states. The rules are different for supplies within the EU. The EU has a ...
Brexit and VAT on International Trade
VAT and Borders A critical factor in the creation of a single market without borders in the European Union was the introduction of a new system of VAT on 1st January 1993. Prior to that, VAT was payable at the point ...
Excise on International Trade
Overview Excise duty applies to certain goods, including alcohol, tobacco and hydrocarbon oil. Excise duty is charged on these goods when they are imported into the UK for commercial purposes whether they are ...
Trade within the EU
Overview The European Economic Community and the European Union into which it evolved, is a customs union. There are no customs duties on good passing between European Union Member States. Custom duties arise when ...
Importing in the EU
Overview Customs Duties are taxes on the import of goods. They are one of the oldest forms of taxation. Prior to joining the European Union, Ireland and the UK each had their own separate customs duties which applied ...
Duty Suspensions and Reliefs
Overview There are a number of customs procedures to delay and suspend payment of duty which may be beneficial to traders. Generally, goods are not released into free circulation by customs until import duty and ...
Future Partnership Proposal (Oct 2017)
Future Partnership Paper and Proposed Transition The UK Government has set out in its Future Partnership paper, the proposed implementation period allowing businesses and people to adjust to the new customs ...
Basic EU Trading Rights
European Union Rights European Union law gives Irish residents and Irish businesses very valuable rights in relation to trading with the United Kingdom and the other countries of the European Union (EU) and the ...
Customs Union Basics
Customs Union The European Union Treaties created a customs union between the member states. It applies to all trade in goods which have monetary value and are the subject of commercial transactions. Goods for the ...
No Discriminatory Measures
Direct Discrimination EU states may not impose, directly or indirectly on the products of other states, any internal taxation of a kind in excess of that imposed directly or internally on similar domestic products. ...
De Facto Barriers Prohibited
Barriers to Trade The European Union treaty prohibits quantitative restrictions and measures having equivalent effect between member states. This applies both to imports and exports. Certain limited exceptions, ...
Brexit and Consumer Protection
European Union consumer rights Consumer Protection Law is a shared competence between the member states and the EU. Article 4.2 of the Treaty on the Functioning of the European Union so provides. However, once EU ...