However, there is a formal relationship between the Channel Islands and the EU which is governed by Protocol 3 to the UK's Act of Accession to the European Economic Community in … Tourist and business visits The population is 63,026 (July 2016 est.) The Islands are not part of the United Kingdom, but the UK is constitutionally responsible for the Islands’ defence and for formal international representation, while Channel Islanders are British Citizens. Environmental legislation was not covered by Protocol 3 but in some cases EU environmental standards, in areas like air and water quality, are used as guidelines for domestic legislation in the Channel Islands, even though there was no legal obligation to do so. Such people do enjoy full free movement rights throughout the EU (including the right to work and reside). Competition policy per se was not within the scope of Protocol 3 (although normal conditions of competition in trade in agricultural products apply) so there was no obligation on the Channel Islands to follow general EU competition rules. As major well-regulated financial centres, both Guernsey and Jersey are significant net providers of liquidity and investment funds to the EU economy. The detailed rules setting out the conditions with respect to trade in agricultural products (which include fish and fish products) are set out in EC Regulation 706/73, as amended. The main exports of goods are agricultural and fisheries products. EU electricity Directives in the Third Energy Package therefore generally did not apply in the Channel Islands. In Belgium alone FiscalReps have sub-classified these 18 classes into more than 150 for the purposes of accurately coding products and subsequently calculating premium tax and parafiscal charges for their clients in this country. This requirement was previously set out in Protocol 3 and continues to apply for the duration of the Transition Period. 0800 840 2050 during office hours ONLY (08.00 to 17.00) Customer log in: User name Password Log in For example, the Channel Islands are covered by the UK’s ratification of the Basel Convention on the control of trans-boundary movements of hazardous waste and their disposal, although for the purposes of the EU’s implementing legislation in this area they were third countries. Guernsey neither contributes to, nor directly receives anything from, the funds of the European Union. The protection of personal data and ensuring that when such data needs to be transferred to another jurisdiction it is done efficiently and securely, is vital for public bodies and for industry in Guernsey and Jersey. Guernsey and Jersey are attractive tourist destinations with their natural beauty and their unique culture and heritage. The Channel Islands are third countries for the purposes of the EU’s Common Commercial Policy (CCP). The Channel Islands (“the Islands”) consist of the Bailiwicks of Guernsey and Jersey. I of 2019; there are amendments not relevant to these Regulations. Although small, only 62 sq km (38 sq miles) in size, Guernsey harbours a strong local identity. After the UK left the EU on 31 January, Guernsey was forced to introduce permits because it was no longer party to the London Fisheries Convention, which governs access to waters for its signatories. The Channel Islands were outside the Common Agricultural Policy (CAP): they did not pay into nor received funds from the EU budget. The first phase of the rollout of the Pfizer/BioNTech vaccine in Guernsey is due to begin next week. Authorities may also take a different view on ongoing compliance by non-EU insurers, to regularisation of a historical position for the insurer looking to seek compliance. The Islands have made clear their commitment to remaining good neighbours of the EU irrespective of the outcome of the future relationship negotiations between the UK and the EU. In Guernsey, EU Nationals and those from the European Economic Area, will have to apply for a visa via the UK online system, on top of their local employment permit. In effect, a vessel registered within the UK but operating out of German ports could be subject to double taxation, due to the two countries different interpretation of the directive’s ‘location of risk’ rules. There is close cooperation between the Channel Islands and the French authorities on emergency planning and on radioactive sampling. The effect of the UK leaving the European Union is uncertain. Does this mean you need to charge VAT on sales to Jersey? This will no longer be the case after Brexit. Facing strong pressure from Germany and other EU nations, the European Medicines Agency (EMA) has brought forward a meeting to assess the … However, for Protocol 3 purposes (and hence until the end of the Transition Period), a person who was born in the UK, or who has at least one parent or grandparent who was born in the UK, or who has resided in the UK for 5 years is not a “Channel Islander”. Trade Guernsey is currently part of the EU Customs Union by virtue of Protocol 3, which also provides (with limited exceptions) for the free movement of persons between Guernsey and the EU. Through being a part of the customs union, the Channel Islands apply the Common External Tariff (CET) to imports of goods from third countries. Whilst neither Guernsey nor Jersey is a member of the EU, some aspects of EU legislation are adopted by the Channel Islands in compliance with the bilateral agreements in place between Guernsey and Jersey and member states of the EU, including for example a number of tax information exchange agreements with … The Channel Islands are therefore directly affected by the relevant European legislation concerning spectrum and benefit from being part of a larger European group when harmonising spectrum usage in international negotiations. They are located just off the coast of France, in the English Channel. EU electricity Directives in the Third Energy Package therefore generally did not apply in the Channel Islands. In addition to the varying state taxes and parafiscal charges in some states to fund fire and emergency services, the captive insurer needs to be mindful of the additional 3% Federal Income Tax deducted from premiums paid to non-admitted insurers. Following a meeting between EU officials in Brussels, the commission confirmed its endorsement of Guernsey as a “cooperative jurisdiction”. The Channel Islands were outside the EU for the purposes of transport, since this was a service provision which was not covered by Protocol 3. WE ARE GUERNSEY is the brand under which Guernsey Finance promotes the island's financial services sector internationally. These international standards have often been transposed into EU law, and built upon. It's a self-governing British Crown dependency, and the locals are quick to point out that it is not part of the United Kingdom and European Union. Each Bailiwick has significant marine energy resources (both wind and tidal current) that, if developed, could be exported into the EU to assist with climate change commitments. Guernsey, technically a crown dependency, is part of the British Isles — its citizens hold British nationality, and many have southern English-sounding accents — but it is not part of the U.K. Guernsey residents can’t vote in U.K. elections unless they have recently lived there, and the Brexit referendum was no exception. Non-EU-based insurers successfully register with HMRC and file ongoing IPT in the UK, and similar success is regularly evidenced in the Netherlands. The Bailiwick of Guernsey is also not part of the European Union. 7 It has the highest tides in Europe. Here, the PA news agency looks at nine key questions on travel in 2021. The Channel Islands are committed to some international environmental standards on which EU legislation has subsequently been based. Despite the UK’s withdrawal from the EU on 31 January 2020, there will be no immediate change to the Channel Islands relationship with the EU. Through being a part of the customs union, the Channel Islands apply the Common External Tariff (CET) to imports of goods from third countries. Further details of the financial services industry in the Islands and of the relationship with the EU can be found in the separate note “Channel Islands-EU – Financial Services“. One distinct advantage to Guernsey insurers not being part of the EU must not be overlooked. This Protocol lapsed with the UK’s withdrawal, but its substantive provisions will continue to apply during the Transition Period until 31 December 2020 provided for in the Withdrawal Agreement. However virtually all aviation and shipping links from the Channel Islands are to the UK, France and other EU destinations. (once available) the third-country passporting regime. Gaelic Games Europe represents European County Board GAA, European County Board LGFA and European International Board CA, each of which is governed by their respective associations, namely the Gaelic Athletic Association, the Ladies Gaelic Football Association and the Camogie Association. The Channel Islands are part of the Common Travel Area (CTA) with the UK and Ireland. All Guernsey funds are eligible to be marketed into the European Union and European Economic Area (“EEA”) in accordance with the provisions of the AIFMD through both: 1. national private placement regimes; and 2. Leaving aside the regulatory issues involved on cross-border transactions – these are issues for the lawyers to ponder – it will be no surprise to hear that the approach of each tax authority to premium tax settlement from non-admitted insurance varies from one EU member state to the next. Tourism is therefore an important industry. The same directive and article can cause additional confusion when considering where the vehicle is ‘registered’ for defining where premium taxes and parafiscal charges are due. Well, the Channel Islands (Jersey, Guernsey, Alderney, Sark and Herm) are NOT part of the UK or the European Union for VAT purposes. The Bailiwick of Guernsey belongs to the Common Travel Area.A bailiwick is the area or district of jurisdiction of a Bailiff. However, the Channel Islands’ own legislation deals with competition questions in a manner consistent with treatment of similar questions under EU competition law. Director of Public Health Dr Nicola Brink said 975 doses arrived on the island on Thursday. This requires the operator (the airline or ferry company) and the airport or port to comply with relevant EU standards. However, the bulk of the energy needs in the Channel Islands are met from supplies from the EU, mainly by electricity cable interconnectors from France, so the Channel Islands have a strong interest in a properly functioning, competitive EU energy market, with security of supplies. The German tax authorities deem this register to determine that any vessels operating out of their ports are subject to German premium tax. Virtually all manufactured goods are imported. As we are constantly aware in the world of premium taxes and parafiscal charges, the interpretation of EU legislation can vary across EU member states. Energy Like the UK and Ireland, Guernsey and Jersey are outside the visa/check-free Schengen area and so operate border controls for flights or ships arrivals from countries other than the UK or Ireland. Such people do enjoy full free movement rights throughout the EU (including the right to work and reside). Like the UK and Ireland, Guernsey and Jersey are outside the visa/check-free Schengen area and so operate border controls for flights or ships arrivals from countries other than the UK or Ireland. New guidance from Guernsey Finance will make it easier for family offices to embrace sustainable investing, How US managers use Guernsey structures to target European capital, Guernsey Private Investment Fund regime enhanced by proposed changes, GFSC introduces ‘fast track’ pre-authorisation for insurance cells, Guernsey cash box used for AIM-listed company’s fundraising, Guernsey Q3 2020 Investment Fund Statistics, Guernsey wins two high-profile insurance mandates, Guernsey top of the class for captives again, PO Box 655, St Peter Port, Guernsey, GY1 3PN. In any of these particular instances, it appears that all insurance activity and premium transactions should take place offshore. The Channel Islands are not within the EU common system of VAT so trade in goods is not subject to the EU Principal VAT Directive. As a VAT system does not exist in Guernsey, and with a recent proposal to introduce one being voted out, certain claims costs incurred by the insurer will be VAT free. Moving into Latin America, and again leaving regulatory issues to our colleagues in the legal profession, in Chile there may be opportunities for a local insured to file and settle withholding tax on premiums on behalf of its offshore captive insurer; similarly in Peru for Income Tax and IGV Sales Taxes, and in Colombia for IVA Sales Tax. As small islands, Guernsey and Jersey need to apply policies regarding the right to reside and the right to work which respond to the needs of the economy while ensuring that housing and population development is sustainable. Guernsey and Jersey are among a small group of third country jurisdictions that are the subject of a European Commission “adequacy decision”, meaning that they have been officially assessed as meeting EU data protection standards. Jersey and the European Union. ""EU provision" has the meaning given in the European Union (Brexit) (Bailiwick of Guernsey) Law, 2018, and includes an item of Preserved EU law within the meaning of that Law,", and in the definition of "implementation", for "Community provision" substitute "EU provision". This measure of the difference, in water … The proximity of the Flamanville nuclear power station to the Channel Islands makes EU competence for nuclear safety standards under the Euratom Treaty of importance. Competition policy per se was not within the scope of Protocol 3 (although normal conditions of competition in trade in agricultural products apply) so there was no obligation on the Channel Islands to follow general EU competition rules. 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