somes

Tax-free shopping in the French Channel Tunnel terminal

Summary

The proposal seeks to allow tax-free shops at the French terminal of the Channel Tunnel, treating the rail link similarly to sea ports for travelers heading to the UK.
9 06.04.2022
Other
economy
taxation
transport
european union
administrative law

Key points

  • The proposal addresses the status of the Channel Tunnel as a cross-border link between the EU and a third country following Brexit.
  • The goal is to treat the French terminal of the Channel Tunnel as equivalent to a port for the purpose of tax exemptions.
  • This change would allow passengers traveling from France to the UK to benefit from tax-free shopping, similar to those on ferries.
  • The amendment is considered a technical update to existing laws rather than a new policy direction.
Documents (PDFs)
REPORT on the proposal for a Council directive amending Directive 2008/118/EC and Directive (EU) 2020/262 (recast) as regards tax-free shops situated in the French terminal of the Channel Tunnel Tax-free shops situated in the French terminal of the Channel Tunnel *
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