Appunti sui profili fiscali della Brexit

Abstract. This paper focuses on the tax profiles of Brexit. Since Brexit is, at present, a process in progress and, in large part, an unknown grounded path, we will only make comments on possible scenarios and open solutions. Firstly, it examines taxation under the “Great Repeal Bill”, which has the task of ceasing the supremacy of European law and of converting the EU acquis into “British law”, largely through the exercise of powers delegated to the Government. Then are analyzed the most important impact points of Brexit on customs, VAT, corporate taxation and State aid. Finally, some concluding remarks on the UK / USA and UK / OECD dynamics and the possible future of the European Union are put forward, observing that perhaps the United Kingdom will experience the “loneliness of the long-distance runner”.