The declaration on the future relationship between the European Union and the United Kingdom, also known as the Political Declaration, is a non-binding declaration, negotiated and signed at the same time as the mandatory and broader withdrawal agreement on the uk`s withdrawal from the European Union (EU), known as Brexit, and the planned end of the transition period. The UK government has approved a proposal for an economic partnership that would include a frictionless free trade area at the borders. He acknowledged that the internal market was based on a balance of rights and obligations and that the United Kingdom could not enjoy all the benefits of non-binding membership. It therefore proposed a new framework, with a fair but different balance. The EU and the UK have reached an agreement on the withdrawal agreement with a revised protocol on Ireland and Northern Ireland (abolition of the „backstop“) and a revised political declaration. On the same day, the European Council (Article 50) approved these texts. If the UK and the EU-27 fail to reach a free trade agreement by the end of the transition period, Britain will find itself in a non-agreement situation, but with the possibility that Northern Ireland will remain under the „backstop“ of Northern Ireland (and agree to stay). While a „no deal“ would have a huge impact on Britain, the possibility of Northern Ireland remaining within the backstop zone would result in an extremely complex outcome in trade between Great Britain and Northern Ireland. The Republic of Ireland is the second highest gross domestic product per capita in the EU after Luxembourg, thanks to a favourable corporate tax system and membership of the European single market. About 85% of Ireland`s freight exports worldwide are from ports in the UK, about half of which are destined for the UK, while half continue to the EU via Dover and Calais.  The UK`s use as a „land bridge“ is rapid (it takes 10.5 hours for the Dublin-Holyhead-Dover-Calais route), but could be compromised by customs checks in Wales and Calais in a Brexit without agreement. Indeed, in the absence of trade agreements, the trade relationship between the United Kingdom and the EU (including the Republic) would amount to membership of the World Trade Organization (WTO). They stipulate that the same tariffs and tariffs must be applied indiscriminately among all WTO members (the most favoured nation`s criterion), unless some members have a trade agreement.  This principle would also apply to trade across land borders in Ireland in the absence of a trade agreement. In July 2019, Theresa May resigned and Boris Johnson became Prime Minister, with Boris Johnson saying he wanted to replace the Irish backstop as part of the withdrawal deal.  On 19 August, in a letter to the President of the European Council, the Prime Minister declared that the agreement was „undemocratic and incompatible with the sovereignty of the United Kingdom“.  He stressed that this was „not compatible with the UK`s desired end goal“ for its relations with the EU.
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