Autonomie territoriali asimmetriche e regimi doganali: l’Irlanda del Nord post Brexit e le altre situazioni territoriali particolari nell’ambito dell’Unione doganale europea

Abstract

Asymmetric Territorial Autonomies and Customs Regimes: Northern Ireland Post-Brexit and Other Special Territorial Situations within the European Customs Union – The article analyses the post-Brexit situation in Northern Ireland by looking in particular at the relevant Protocol rules which have redefined the trade boundaries between Ulster, Great Britain and the European Union. This analysis is also conducted on the basis of a prior framing of the plurality of forms that territorial tax specialty – both in customs and non-customs sectors – can take, with particular regard to free ports, special economic zones, etc.