Patrick Smyth

17 results

British Brexit secretary David Davis on the BBC’s ‘Andrew Marr Show’. Photograph: Jeff Overs/BBC via Getty

EU Brexit negotiators have expressed doubts about the feasibility of the UK’s pledge to avoid a hard Border in Ireland after Brexit. In a briefing p(...)

ECHR said Icelandic courts had breached Article 8 of the European Convention on Human Rights

A European court has upheld a blogger’s demand that the Icelandic courts should have properly considered his case for defamation over an Instagram pos(...)

 Special prosecutor Robert Mueller is heading up the investigation into Russian meddling in the 2016 US presidential election. File photograph: Saul Loeb/AFP/Getty Images

World View is a weekly foreign affairs podcast from The Irish Times. Subscribe on Android, on Apple Podcasts, on Stitcher or on Soundcloud. On this w(...)

EU agriculture commissioner Phil Hogan   recently said he is “digging his heels in” to ensure the trade agreement does not allow for the import of lower quality beef into the EU. Photograph: Finbarr O’Rourke

European Commission sources on Monday expressed confidence that it will be possible to conclude two major trade deals, with Mexico and the south Ameri(...)

When a VAT registered trader buys goods from another EU member state, he does not pay VAT on import, only charging and accounting for VAT when he sells the goods on the domestic market.

The EU is to publish proposals on reform of its cross-border VAT regime on Wednesday in what it hopes will spell the end for the “carousel fraud” that(...)

Following French president Emmanuel Macron’s strong championing of corporation tax harmonisation in his speech last week, the idea was also backed by German chancellor Angela Merkel on the fringes of Tallinn. Photograph: Valda Kalnina/EPA

EU leaders in Tallinn on Friday night gave broad support to an Estonian agenda that aspires to establish the union’s global leadership of the digital (...)

French president Emmanuel Macron delivers a speech to set out plans for reforming the European Union at the Sorbonne in Paris, France. Photograph:  Reuters/Ludovic Marin/Pool

France’s dynamic new kid on the EU block, president Emmanuel Macron, had made the closer integration of the EU, and specifically the eurozone, a centr(...)

The European Commission suggested that EU plans to harmonise tax rules across the bloc could be used to incorporate new rules on digital taxation. Photograph: Dominic Lipinski/PA Wire

The European Union should push ahead with overhauling the rules around how digital firms should be taxed even if other jurisdictions fail to follow su(...)

The Commission task force insists that any solution involving the creation of a “frictionless” Border will have to be unique to the island of Ireland. Photograph:Paul Faith/AFP/Getty Images

When UK Brexit negotiators in Brussels last week agreed to safeguard a crucial element of the Common Travel Area (CTA) between Ireland and Britain it (...)

A Union Jack and an EU flag fly outside the Houses of Parliament in London, Britain. File photograph: Simon Dawson/Bloomberg

The European Commission will place the responsibility for avoiding a hard Border squarely on the shoulders of the UK when it publishes a long-awaited (...)

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