After an unprecedented vote on 4 December 2018, MEPs ruled that the UK government was not respecting Parliament because it refused to give Parliament full legal advice on the consequences of its proposed withdrawal terms.  The focus of the consultation was on the legal effect of the « backstop » agreement for Northern Ireland, the Republic of Ireland and the rest of the United Kingdom with regard to the CUSTOMS border between the EU and the United Kingdom and its impact on the Good Friday agreement that led to the end of the unrest in Northern Ireland, including whether , according to the proposals, the UK would be certain that it would be able to leave the EU in a practical sense. The NI protocol, known as « backstop, » is supposed to be temporary and applies unless it is replaced by a future relationship agreement that the parties will attempt to reach by December 31, 2020. The protocol provides that the common travel area and North-South cooperation will continue to a large extent as they do today, as well as the internal electricity market (so that some EU legislation on wholesale electricity markets will continue to apply). The most important elements of the draft agreement are:  They concern in particular citizens – Sweden and other EU citizens residing in the UK and the British here in Sweden. These provisions mean that their situation will not change much and Swedes, who currently live in the UK, can live, work, study and retire there will continue to be able to live, work, study and retire. The agreement covers all issues that affect citizens in their daily lives, namely social security and living benefits, such as social security, health care and medical care, pensions, unemployment insurance, student scholarships and various forms of family benefits. Recognition of training certificates and other professional qualifications is also covered. The withdrawal agreement provides for a transitional period until 31 December 2020, during which time the UK will remain in the internal market, to ensure the smooth flow of trade until a long-term relationship is concluded. If no agreement is reached by then, the UK will leave the single market without a trade deal on 1 January 2021.
The withdrawal agreement is closely linked to a non-binding political declaration on future relations between the EU and the UK. The withdrawal agreement consists of 185 articles, three protocols and nine annexes. The agreement is divided into six parts. The agreement was revised as part of the Johnson Department renegotiation in 2019. The amendments fit about 5% of the text.  On 22 October 2019, the House of Commons agreed, by 329 votes to 299, to give a second reading to the revised withdrawal agreement (negotiated by Boris Johnson earlier this month) but, when the accelerated timetable it had proposed did not receive the necessary parliamentary support, Johnson announced that the legislation would be overturned.   The EU`s current VAT regime applies to goods shipped or transported from the United Kingdom to an EU Member State or, conversely, when shipment or transport began before the end of the transitional period and was subsequently discontinued.