Commentary

V1.214A Withdrawal from the European Union

Part V1 General principles and rates of tax

V1.214A Withdrawal from the European Union

V1.214A Withdrawal from the European Union

Any member state may decide to withdraw from the Union in accordance with its own constitutional requirements1. It must notify the European Council of its intention to withdraw, following which the terms of its withdrawal and its future relationship with the Union will be negotiated in accordance with art 218(3) of the EU Treaty2. Qualified majority voting will apply to the negotiations3.

The EU Treaties will cease to apply to the withdrawing member state following the conclusion of the negotiations or after two years unless the Council unanimously agrees to extend this period. The

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