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Gibraltar & The Treaty — The Reading Room
Gibraltar and the treaty
The EU side — what the Union has decided, and the next steps set out in the Agreement
A reading of the Agreement, the 2019 tax agreement, the delisting and the UK market-access arrangement

September 2026

The EU side

What the European Union () has already made on the agreement, what it still has to decide and the dates the texts or the EU's records give for those decisions, which EU law Gibraltar must follow and how new law reaches it, who decides for the EU, and what the EU's institutions have said — from the EU's own texts.

28 September 2026

Where the texts come from

The English texts on this page come from the official English versions published by the EU: the Agreement and the Council's decisions (EUR-Lex), the Council and Commission declaration, European Parliament documents and European Commission press releases. Where a text exists only in Spanish (BOE), we quote it in Spanish and say so, and any translation beside it is ours.

The EU acts on this agreement through its own instruments: Council and Commission decisions published in the Official Journal, Council documents, and the European Parliament's votes. The rows below are taken from those texts, from the agreement itself and, in part 5, from the Commission's press releases and written answers and the Parliament's records; each row names its source. Press reports were used only to find documents.

1. Already made

The treaty was signed for the EU in Brussels on 14 July 2026. The Council's decision on signing it provides for it to be applied provisionally from 15 July 2026, if it has been signed and 's conditions for this are met. Those conditions require the two sides first to have notified each other two things. The first is that the implementation plan and the administrative arrangements are in effect and have been fully implemented. The second is that certain measures set out in the treaty are in place. This document does not report whether those notifications were made. Under the EU's procedure (set out in the EU's founding treaties and in the Commission's proposal), concluding the treaty needs the European Parliament's consent and a further Council decision (part 2). Five EU texts have been made on it.

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The agreement was signed for the EU at Brussels on 14 July 2026. Council provides for it to be applied provisionally from 15 July 2026, if it has been signed and the conditions in Article of the agreement are fulfilled. Article requires the Parties first to have notified each other two things. The first is that the implementation plan and the administrative arrangements are in effect and have been fully implemented. The second is that the measures in Article are in place. This document does not report whether those notifications were made. Under the EU's procedure (Article 218(6) of the Treaty on the Functioning of the European Union; COM(2026) 92), concluding the agreement needs the European Parliament's consent and a further Council decision (part 2). Five EU texts have been made on it.

Date The act What it does The text
31 March 2026 Declaration of the Council and of the Commission on the implementation of the agreement (Council document 7553/1/26 REV 1) A statement by the two institutions; it is not part of the agreement. It says that any measure taken by the EU in the implementation of the EU-UK Agreement on Gibraltar will require a prior agreement of Spain. It says this includes amendments, remedial measures, suspension of application of all or parts of the treaty and termination. It adds that this does not affect the powers of the EU or the special rights of its institutions. Council register
1 July 2026 Council , on signing and provisional application The text authorises signing the treaty for the EU. It provides for provisional application from 15 July 2026, if the treaty has been signed and the treaty's conditions for provisional application are met. The Commission represents the EU in the Cooperation Council and the EU-UK treaty committees. Each , in particular Spain, may send one representative to go with it. The Commission adopts the EU's position in an EU-UK treaty committee on decisions that only extend EU acts to Gibraltar, subject to technical adjustments. The Commission takes the EU's decisions in the following cases, under the conditions in the treaty. The first is suspension under one of the treaty's provisions. The second is rebalancing measures. The third is remedial measures under two of the treaty's provisions. The fourth is the safeguard procedure, and the fifth is certain other measures the treaty provides for. The Commission first informs the Council of its intention. It takes the utmost account of the views expressed. The Commission must consult Spain before adopting any decision on the basis of this Council decision and before making any proposal to the Council in relation to the treaty. Spain must inform the Council and the Commission in advance of any suspension or ending of the implementation plan or of the administrative arrangements, with a view to a meaningful exchange of views in the Council, and must take account of the views expressed. It also informs them of such a suspension or ending by the United Kingdom (UK). The decision approves three joint declarations. They are on people travelling for paid activity, on harmful tax regimes, and on a treaty provision on mutual assistance. It approves the text proposed for a declaration on adding to Gibraltar's road transport connectivity. It takes note of a UK declaration on a mirror agreement with the Schengen associates.
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The text authorises signature for the EU (Article 1). It provides for provisional application from 15 July 2026, if the agreement has been signed and the conditions in Article are fulfilled (Article 8(2)). The Commission represents the EU in the Cooperation Council and the EU-UK treaty committees. Each EU country, in particular Spain, may send one representative to accompany it (Article 2). The Commission adopts the EU's position in an EU-UK treaty committee on decisions that merely extend EU acts to Gibraltar, subject to technical adjustments (Article 3(1)). The Commission takes the EU's decisions in the following cases, under the conditions in the agreement. The first is suspension under Article . The second is rebalancing measures under Article . The third is remedial measures under Articles and . The fourth is the safeguard procedure in Article , and the fifth is the measures in Article . The Commission first informs the Council of its intention. It takes the utmost account of the views expressed (Article 4). The Commission must consult Spain before adopting any decision on the basis of the Decision and before making any proposal to the Council in relation to the agreement (Article 5). Spain must inform the Council and the Commission in advance of the suspension or termination of the implementation plan or of the administrative arrangements, with a view to a meaningful exchange of views in the Council, and must take account of the views expressed. It also informs them of such a suspension or termination by the UK (Article 6). The Decision approves three joint declarations. They are on persons travelling for paid activity (Article ), on harmful tax regimes, and on Article (mutual assistance). It approves the text proposed for a declaration on supplementing Gibraltar's road transport connectivity. It takes note of a UK declaration on a mirror agreement with the Schengen associates (Article 9).

EUR-Lex
1 July 2026 Council Decision (Euratom) 2026/1564 Approves the Commission concluding the treaty on behalf of the European Atomic Energy Community, for the matters that fall under the Euratom Treaty (the civil nuclear provisions). Before it is concluded, and on condition that the other side does the same, the treaty is to be signed and, if the treaty's conditions for provisional application are met, applied provisionally from 15 July 2026
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Approves the conclusion of the agreement by the Commission on behalf of the Atomic Energy Community, for the matters that fall under the Euratom Treaty (civil nuclear provisions) (Article 1). Prior to its conclusion and subject to reciprocity, the agreement is to be signed and, provided the conditions in Article are fulfilled, applied provisionally from 15 July 2026 (Article 2)

EUR-Lex
8 July 2026 Commission Decision (Euratom) 2026/1691 Approves the treaty on behalf of the European Atomic Energy Community, for the matters under the Euratom Treaty. Once it is signed, and on condition that the other side does the same, it is to be applied provisionally from 15 July 2026
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Approves the agreement on behalf of the Atomic Energy Community, for the matters under the Euratom Treaty (Article 1). Following its signature, and subject to reciprocity, it is to be applied provisionally from 15 July 2026 (Article 2)

EUR-Lex
14 July 2026 The agreement, Official Journal L 2026/1562 The text signed in Brussels that day. The treaty lets the two sides agree to apply it provisionally from a date before it enters into force, on the conditions it sets; the EU's decisions above name 15 July 2026
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The text signed at Brussels that day. Article allows the Parties to agree to apply it provisionally from a date before entry into force, on the conditions stated there; the EU's decisions above name 15 July 2026

EUR-Lex

Texts behind the row: 31 March 2026: Declaration of the Council and of the Commission on the implementation of the agreement

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Original wording of this cell: A statement by the two institutions; it is not part of the agreement. It says: "any measure taken by the Union in the implementation of the EU-UK Agreement on Gibraltar – including amendments, remedial measures, suspension of application of all or parts of the Agreement and termination - will require a prior agreement of the Kingdom of Spain, without prejudice to the competences of the Union and the prerogatives of the institutions"

Texts behind the row: 1 July 2026: Council , on signing and provisional application

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Original wording of this cell: Authorises signature for the EU (Article 1) and provides for provisional application from 15 July 2026, if the agreement has been signed and the conditions in Article are fulfilled (Article 8(2)). The Commission represents the EU in the Cooperation Council and the EU-UK treaty committees; each EU country, "in particular Spain", may send one representative to accompany it (Article 2). The Commission adopts the EU's position in an EU-UK treaty committee on decisions that merely extend EU acts to Gibraltar, subject to technical adjustments (Article 3(1)). The Commission takes the EU's decisions on suspension under Article , rebalancing measures under Article , remedial measures under Articles and , the safeguard procedure in Article and the measures in Article , in accordance with the conditions in the agreement; it informs the Council of its intention first and takes the utmost account of the views expressed (Article 4). The Commission must consult Spain before adopting any decision on the basis of the Decision and before making any proposal to the Council in relation to the agreement (Article 5). Spain must inform the Council and the Commission in advance of the suspension or termination of the implementation plan or of the administrative arrangements, with a view to a meaningful exchange of views in the Council, and must take account of the views expressed; it also informs them of such a suspension or termination by the UK (Article 6). The Decision approves three joint declarations — on persons travelling for paid activity (Article ), on harmful tax regimes, and on Article (mutual assistance) — approves the text proposed for a declaration on supplementing Gibraltar's road transport connectivity, and takes note of a UK declaration on a mirror agreement with the Schengen associates (Article 9)

The Council's decision on signing the treaty names Spain in several places, among them these. Each EU country, in particular Spain, may send one representative to go with the Commission in the joint bodies. The Commission must consult Spain before adopting any decision on the basis of this Council decision and before making any proposal to the Council in relation to the treaty. In its opening reasons, the decision states that Spain is the neighbouring Schengen country in charge of external border control at Gibraltar's port and airport. It states that Spain can ask the EU to end the treaty after an evaluation of how the treaty's part on the movement of people has been carried out. The opening reasons also explain the decision's rule on the implementation plan and the administrative arrangements: without that plan and those arrangements, the parts of the treaty concerned cannot be applied. Opening reasons explain a decision; they are not part of its operative provisions.

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Council names Spain in several places, among them these. Under Article 2(2), each EU country, in particular Spain, may send one representative to accompany the Commission in the joint bodies. Under Article 5, the Commission must consult Spain before adopting any decision on the basis of the Decision and before making any proposal to the Council in relation to the agreement. Recital 13 states that Spain is the neighbouring Schengen State in charge of performing external border control at Gibraltar port and airport. It states that Spain can, after an evaluation of the implementation of Part Two of the treaty, on circulation of persons, request the EU to terminate the treaty. Recital 16 gives the reason for Article 6: in the absence of that plan and those arrangements, the respective parts of the treaty cannot be applied. Recitals explain a decision; they are not part of its operative articles.

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Council Decision 2026/1732 names Spain in several places, among them these. Article 2(2): each EU country, "in particular Spain", may send one representative to accompany the Commission in the joint bodies. Article 5: "the Commission shall consult Spain" before adopting any decision on the basis of the Decision and before making any proposal to the Council in relation to the agreement. Recital 13 states that Spain, "as the neighbouring Schengen State in charge of performing external border control at Gibraltar port and airport, can, after an evaluation of the implementation of Part Two of the Agreement, on circulation of persons, request the Union to terminate the Agreement". Recital 16 gives the reason for Article 6: "In the absence of that plan and those arrangements, the respective parts of the Agreement cannot be applied." Recitals explain a decision; they are not part of its operative articles.

Where it is written — Council , recitals 13 and 16, Articles 1 to 6, 8 and 9; Council Decision (Euratom) 2026/1564, Articles 1 and 2; Commission Decision (Euratom) 2026/1691, Articles 1 and 2; the agreement, Article 336; the Council and Commission declaration of 31 March 2026. Elsewhere in this set — the texts, section G.

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2. Next steps set out in the treaty

As at 28 September 2026. Done has happened; Date fixed the date is set by a text; Expected the date is indicative or not yet set.

DateWhat happensStatusSource
17 July 2026The European Parliament's two lead committees (Foreign Affairs; International Trade) publish their draft recommendation: it recommends consentDoneEuropean Parliament, draft recommendation PE790.197
8 September 2026One amendment tabled in committee, to refuse consentDoneEuropean Parliament, amendments PE792.005
14 September 2026Referral to the committees announced in plenaryDoneLegislative Observatory, procedure 2026/0058(NLE)
Not yet setCommittee vote on the recommendation (the two committees jointly)ExpectedLegislative Observatory: awaiting committee decision
14 December 2026 (indicative)European Parliament plenary vote on consentExpectedLegislative Observatory, indicative plenary date
After consentCouncil decision concluding the agreement for the EU, by unanimity (the draft is Council document 6435/26)ExpectedCOM(2026) 92; Council document 6435/26
First day of the month after both Parties notifyEntry into force; provisional application endsExpectedThe agreement, Article 336(1) and (3)
30 November 2026First quarterly tobacco return due to the EU (the July to September quarter): volumes by type, brand and operator, and retail pricesDate fixedProtocol on tobacco, Article PTOB.1(1) and (3)
By July 2027The Cooperation Council meets at least once a year; no meeting of it or of any EU-UK treaty committee has been publishedExpectedThe agreement, Article 22(2)
15 July 2028Residence permits issued before the agreement stop being valid, if they have not expired earlierDate fixedThe agreement, Article 52(1)
About 15 July 2029Excise enters the band around Spain's ratesDate fixedThe agreement, Annex 24, Article 6
15 April – 15 July 2030The first window, after the first notifications that were due when the treaty began to apply or within two months after, in which a side can renew, or newly make, a notification that it will not surrender its own nationals, or will surrender them only on conditions, if the treaty's conditions for that notification are met at that time (later windows come every five years, on the same condition)Date fixedThe agreement, Articles 122(2) and 149
By 15 July 2030Evaluation of the frontier provisions; once it is complete, the EU, including at Spain's request, or the UK may end the agreement by written notice; it then ceases on the first day of the twelfth month after the notice. The joint review of the whole agreement falls at the same time, and the Cooperation Council's power to correct errors ends
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Evaluation of the frontier provisions (Article 65); once it is complete, the EU, including at Spain's request, or the UK may end the agreement by written notice; it then ceases on the first day of the twelfth month after the notice (Article 66(1)). The joint review of the whole agreement falls at the same time, and the Cooperation Council's power to correct errors ends

Date fixedThe agreement, Articles 65, 66, 330 and 22(4)(d)

Where it is written — the Commission's proposal for the Council decision on conclusion, COM(2026) 92, and Article 218(6) of the Treaty on the Functioning of the European Union; the agreement, Articles 19, 22, 65, 66, 330 and 336. Elsewhere in this set — the front document, its front page, One page, one date (the timetable).

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3. EU rules Gibraltar must follow

Which EU law. The treaty has a general rule on EU law. The , must have in its own law the same provisions as those in certain EU acts, and must apply them effectively. These are the EU acts listed in the parts and annexes of the treaty to which that rule applies. The table below names the main lists. Two further annexes also apply the rule. The table does not set these out. This document has not checked that the table names every provision to which the rule applies.

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Which EU law. Article is the rule. The UK, for Gibraltar, must have in its domestic law, and effectively apply, "the same provisions as those contained" in the EU acts listed in the provisions and annexes of the treaty to which Article applies (Article ). The table below names the main lists. Article is also applied by Annex (Article 3(1)(b)) and by Annex , which the table does not set out; this document has not checked that the table names every provision to which Article applies.

Field Where the list is What it brings in
Personal data Article , Annex The General Data Protection Regulation and the law-enforcement data directive, with the Commission's adequacy decisions
Travel data Articles , and Carriers' liability, advance passenger information, passenger name records
Police cooperation Article , Annex The EU law the treaty lists for this, including the rules on helping people enter without authorisation, on weapons and firearms, on explosives precursors and on drug trafficking
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The EU law listed in Annex , including the rules on facilitation of unauthorised entry, on weapons and firearms, on explosives precursors and on drug trafficking

State aid Article , Annex The EU acts listed in the treaty's state aid annex (rules from the EU's founding treaties, the notices, communications and guidelines, the block exemption regulations and the de minimis regulations listed there), for state aid within the scope of the treaty's state aid rules, applied by Gibraltar's independent authority or body. The annex says that some acts need not be incorporated until Gibraltar has the economic activity they regulate or intends to grant aid that may fall under them; in any event the independent authority or body must pay due regard without delay to the relevant acts if it is called on to assess state aid
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The EU acts listed in Annex (Articles 93, 106 and 107 to 109 of the Treaty on the Functioning of the European Union, the notices, communications and guidelines, the block exemption regulations and the de minimis regulations listed there), for state aid within the scope of Article , applied by Gibraltar's independent authority or body. The Annex says that some acts need not be incorporated until Gibraltar has the economic activity they regulate or intends to grant aid that may fall under them; in any event the independent authority or body must pay due regard without delay to the relevant acts if it is called on to assess state aid

Customs Article , Annex The EU law the treaty lists for this (including the Union Customs Code and import and export prohibitions), from the date set in a Cooperation Council decision under the treaty. The list names areas of EU law rather than single acts, and neither the treaty's rule on that decision nor the list says in so many words that the treaty's general rule on EU law applies. This document found no such decision as at 28 September 2026
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The EU law listed in Annex (including the Union Customs Code and import and export prohibitions), from the date specified in a Cooperation Council decision under Article . Annex lists areas of EU law rather than single acts, and neither Article nor Annex says in terms that Article applies. This document found no such decision as at 28 September 2026

Two fields work differently. Money laundering is not under the treaty's general rule on EU law. The UK, for Gibraltar, must not weaken or reduce its measures below certain levels. Those levels are set out in the EU acts the treaty lists for this, as in force when the treaty enters into force. The two sides regularly review the need to strengthen the measures. The environment is stated as a standard. The UK, for Gibraltar, must uphold environmental and climate levels of protection equivalent to the levels in place in the EU.

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Two fields work differently. Money laundering is not under Article : under Article the UK, for Gibraltar, shall not weaken or reduce its measures below the levels set out in the EU acts listed in Annex , in force at the entry into force of the agreement, and the Parties regularly review the need to enhance the measures (Article ). The environment is stated as a standard: under Article the UK, for Gibraltar, "shall uphold environmental and climate levels of protection that are equivalent to the levels in place in the Union".

How new EU law reaches Gibraltar. The treaty lists kinds of later EU act: an act amending or replacing, supplementing or implementing a listed act, or another act on the same subject. When the EU adopts one of these, it immediately notifies the UK, for Gibraltar. Within 30 days of the notification, the UK, for Gibraltar, notifies the EU of its decision whether to accept the content and implement it. If constitutional requirements must be met, it informs the EU and, until they are met, provisionally applies the same rules as far as possible. The treaty is considered terminated in three cases, unless the Cooperation Council, after a careful examination of ways to continue the treaty, decides otherwise within 90 days. The first is that the UK, for Gibraltar, notifies that it does not accept the act. The second is that it does not notify within 30 days. The third is that it does not inform the EU, at the latest six weeks after the act enters into force, that it has implemented the act. Termination takes effect three months after the 90 days end. The provisions covered by the treaty's general rule on EU law must be interpreted and applied using the methods and general principles of EU law. When they are implemented and applied, they must also be consistent with the relevant case law of the Court of Justice of the European Union.

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How new EU law reaches Gibraltar. When the EU adopts a subsequent act of one of the kinds in Article — an act amending or replacing, supplementing or implementing a listed act, or another act on the same subject matter — it immediately notifies the UK, for Gibraltar (Article ). Within 30 days of the notification, the UK, for Gibraltar, notifies the Union of its decision whether to accept the content and implement it (Article ). If constitutional requirements must be met, it informs the EU and, until they are met, provisionally applies "to the largest extent possible" the same rules (Article ). If it notifies that it does not accept the act, does not notify within 30 days, or does not inform the EU, at the latest six weeks after the act enters into force, that it has implemented the act, "this Agreement shall be considered terminated unless the Cooperation CouncilCooperation CouncilThe treaty’s top joint body: the European Union (EU) and the United Kingdom (UK), with Gibraltar’s nominees beside the UK Minister under the Concordat. It supervises the agreement and takes the decisions the treaty reserves to it., after a careful examination of ways to continue the Agreement, decides otherwise within 90 days"; termination takes effect three months after the 90 days end (Article ). The provisions referred to in Article are to be "interpreted and applied in accordance with the methods and general principles of Union law" and, in their implementation and application, "in conformity with the relevant case law of the Court of Justice of the European Union" (Article ).

On the EU's side, the position taken in an EU-UK treaty committee on a decision that only extends an EU act to Gibraltar, subject to technical adjustments, is adopted by the Commission (under the Council's decision on signing the treaty).

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On the EU's side, the position taken in an EU-UK treaty committeeEU-UK treaty committeeOne of the treaty’s working committees, each for a subject area, sitting under the Cooperation Council. Gibraltar has a seat on each under the Concordat. on a decision that merely extends an EU act to Gibraltar, subject to technical adjustments, is adopted by the Commission (Council Decision 2026/1732, Article 3(1)).

The front document, section 7, sets this beside the UK's own rules for services.

Where it is written — the agreement, Articles , , , , , , , , , and , Annexes 3, 9, 17, 18, 19, 20 and 23; Council , Article 3. Elsewhere in this set — the front document, section 7 (two rulebooks, both at once); the texts, the annexes.

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4. Who decides what

Body Who sits there What it decides How
The Cooperation Council Representatives of the EU and of the UK, for Gibraltar; co-chaired by a Member of the European Commission and a representative of the UK Government at ministerial level
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Representatives of the EU and of the UK, for Gibraltar; co-chaired by a Member of the European Commission and a representative of the UK Government at ministerial level (Article –(2))

Oversees the treaty. Adopts decisions where the treaty provides for them, and these bind the two sides. May adopt decisions amending the treaty to correct errors or deal with omissions or other shortcomings. This power does not apply to one group of the treaty's provisions, and it lasts only until the end of the fourth year after entry into force. Adopts the decision that sets the date from which the EU law listed in one of the treaty's annexes applies
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Oversees the agreement. Adopts decisions where the agreement so provides, and these bind the Parties (Articles , ). May adopt decisions amending the agreement to correct errors or address omissions or other deficiencies (Article ). This power does not apply in relation to Title IV of Part One, and it lasts only until the end of the fourth year after entry into force. Adopts the Article decision that specifies the date from which the EU law in Annex applies

By mutual consent; meets when the EU or the UK, for Gibraltar, asks, and at least once a year
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By mutual consent (Article ); meets at the request of the EU or the UK, for Gibraltar, and at least once a year (Article )

Three EU-UK treaty committees Representatives of the same two sides: Circulation of Persons; Economy and Trade; Aviation
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Representatives of the same two Parties: Circulation of Persons; Economy and Trade; Aviation (Article )

Monitor and review how the treaty is carried out. Adopt decisions where the Cooperation Council has passed its powers to them, or where the treaty provides for it. The EU-UK treaty committee on the circulation of persons completes the evaluation of the treaty's part on the movement of people no later than four years after that part comes into force
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Monitor and review how the agreement is implemented. Adopt decisions where the Cooperation Council has delegated its powers, or where the agreement provides for it (Article ). The EU-UK treaty committee on the circulation of persons completes the evaluation of Part Two no later than four years after Part Two comes into force (Article )

By mutual consent
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By mutual consent (Article )

The Commission The EU's institution Represents the EU in the Cooperation Council and the EU-UK treaty committees (under the EU's 2026 decision on the treaty). Adopts the EU's position on EU-UK treaty committee decisions that only extend EU acts, subject to technical adjustments. Takes the EU's decisions on the measures that decision lists. These are: suspension under one of the treaty's provisions; rebalancing; remedial measures under two of the treaty's provisions; the safeguard procedure; and certain other measures the treaty provides for
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Represents the EU in the Cooperation Council and the EU-UK treaty committees (Decision 2026/1732, Article 2(1)). Adopts the EU's position on EU-UK treaty committee decisions that merely extend EU acts, subject to technical adjustments (Article 3(1)). Takes the EU's decisions on the measures listed in Article 4(1) of the Decision. These are: suspension under Article ; rebalancing under Article ; remedial measures under Articles and ; the safeguard procedure in Article ; and the measures in Article

Under the conditions in the treaty; informs the Council of its intention and takes the utmost account of the views expressed; consults Spain before adopting any decision on the basis of the Council's decision on signing the treaty and before any proposal to the Council
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In accordance with the conditions in the agreement; informs the Council of its intention and takes the utmost account of the views expressed (Article 4(2)); consults Spain before adopting any decision on the basis of the Decision and before any proposal to the Council (Article 5)

The Council The EU countries Sets the EU's positions in the Cooperation Council and, except where the Council's decision on signing the treaty gives the matter to the Commission, in the EU-UK treaty committees; decides on concluding the treaty, by unanimity (according to a Commission answer to a European Parliament question)
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Establishes the EU's positions in the Cooperation Council and, except where Decision 2026/1732 gives the matter to the Commission, in the EU-UK treaty committees; decides on conclusion of the agreement, by unanimity (Commission answer E-002104/2026)

Article 218(9) and (6) of the Treaty on the Functioning of the European Union; Decision 2026/1732, recitals 10 and 18
The European Parliament Elected members Consents, or not, to conclusion; is to be immediately and fully informed Article 218(6)(a) and (10) of the Treaty on the Functioning of the European Union; Decision 2026/1732, recital 12
Spain An EU country Under the declaration of 31 March 2026 (the declaration is not part of the treaty), any EU measure in carrying out the treaty needs Spain's prior agreement. This does not affect the powers of the EU or the special rights of its institutions. The treaty itself says that, after the evaluation, Spain may ask the EU to end the treaty, and the EU must take the necessary steps under its internal procedures, with a view to ending it. Under the EU's 2026 decision on the treaty, Spain must inform the Council and the Commission in advance of any suspension or ending of the implementation plan or the administrative arrangements, and take account of the views expressed.
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Under the declaration of 31 March 2026 (the declaration is not part of the agreement), any EU measure in the implementation of the agreement requires Spain's prior agreement. This does not affect the powers of the EU or the special rights of its institutions. After the evaluation, Spain may request the EU to terminate the agreement. The EU must take the necessary steps in accordance with its internal procedures, with a view to terminating the agreement (Article –(2)). Spain must inform the Council and the Commission in advance of the suspension or termination of the implementation plan or the administrative arrangements, and take account of the views expressed (Decision 2026/1732, Article 6(1))

The declaration of 31 March 2026; Article ; Decision 2026/1732, Article 6
The arbitration tribunal Arbitrators under Part Six Settles disputes between the two sides, other than those the treaty takes outside its rules on settling disputes
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Settles disputes between the Parties, other than those outside Part Six under Article

Its decisions and rulings bind the EU and the UK and create no rights or obligations for individuals or organisations; a question about how to read EU law contained in an EU act the treaty refers to goes to the Court of Justice
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Its decisions and rulings are binding on the EU and on the UK and create no rights or obligations for natural or legal persons (Article ); a question of EU law of the kind in Article goes to the Court of Justice

The Court of Justice of the European Union The EU's court Where a dispute sent to arbitration raises a question about how to read a concept or provision of EU law contained in an EU act the treaty refers to, gives the ruling that the arbitration tribunal asks for, which binds the tribunal; its relevant case law is the reference for reading the provisions covered by the treaty's general rule on EU law
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Where a dispute submitted to arbitration raises a question of interpretation of a concept or provision of EU law contained in an EU act referred to in the agreement, gives the ruling that the arbitration tribunal requests, which binds the tribunal (Article ); its relevant case law is the reference for interpreting the provisions referred to in Article (Article )

Article ; Article

Texts behind the row: Spain

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Original wording of this cell: Under the declaration of 31 March 2026 (not part of the agreement), any EU measure in the implementation of the agreement requires Spain's prior agreement, without prejudice to the competences of the EU and the prerogatives of the institutions. After the evaluation, Spain may request the EU to terminate the agreement, and the EU "shall take the necessary steps in accordance with its internal procedures, with a view to terminating this Agreement" (Article –(2)). Spain must inform the Council and the Commission in advance of the suspension or termination of the implementation plan or the administrative arrangements, and take account of the views expressed (Decision 2026/1732, Article 6(1))

Where the courts come in. A dispute between the two sides goes to arbitration under the treaty's rules on settling disputes. Where it raises a question about how to read a concept or a provision of EU law contained in an EU act the treaty refers to, the tribunal must not decide any such question. It must ask the Court of Justice of the European Union to give a ruling, which is binding on it. The treaty says that nothing in it is to be read as giving rights to persons, or placing obligations on them, other than those created between the two sides. Nor is it to be read as allowing the treaty to be relied on directly in the two sides' own legal systems. That rule does not affect two paragraphs of one article of the treaty, two titles of another part of the treaty, and one further provision. For the EU, one further title of the treaty (named behind the click) is an exception to that rule. The treaty also says that neither side may provide, under its own law, a right of action against the other side on the ground that the other side has acted in breach of the treaty or any supplementing agreement.

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Where the courts come in. A dispute between the Parties goes to arbitration under Part Six. Where it raises a question of interpretation of a concept or a provision of EU law contained in an EU act referred to in the agreement, the tribunal "shall not decide on any such question" and "shall request the Court of Justice of the European Union to give a ruling", which is binding on it (Article ). Article says that nothing in the agreement is to be construed as conferring rights or imposing obligations on persons other than those created between the Parties, or as permitting the agreement to be directly invoked in the domestic legal systems of the Parties. That rule is "without prejudice to" Article and (2), Titles I and II of Part Four and Article , and, with regard to the EU, Title V of Part Two is excepted from it. Article : a Party "shall not provide for a right of action under its law against the other Party on the ground that the other Party has acted in breach of this Agreement or any supplementing agreement".

The 2020 framework's own termination provisions can be read beside three provisions of the signed treaty (named behind the click), all in the texts.

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The termination provisions of the 2020 framework (paragraph 10) can be read beside Articles 65, 66 and 334 of the signed text, all in the texts.

Where it is written — the agreement, Articles 20 to 24, 65, 66, 312 and 334; Council , Articles 2 to 6; the declaration of 31 March 2026. Elsewhere in this set — the texts, Part One, Title V.

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5. What the EU side has said

How to read this. The method is the same as in the document on what has been said in Parliament and in public, checked against the text. Each row gives who made the statement, when and where; the words; a grade; and what the text says. The grades mean: Verified — the text bears the statement out. Untested — no text held here settles it. Shaded — the text says less, or something different. Contradicted — the text says something different. A grade is about the text, not about the speaker. Statements are taken from the Commission's press releases, questions and answers and written answers, the Council's own decision, and the European Parliament's verbatim record and written questions. Members of the European Parliament are identified by country and by the number of their written question or the date of the sitting. The Council is quoted from its decision.

Who, when The statement Grade What the text says
The Council, 1 July 2026 (Decision 2026/1732, recital 24) By removing all physical barriers to the circulation of persons and movement of goods between the EU and Gibraltar, the agreement "will limit disruptions for individuals, businesses and other stakeholders operating in the area caused by the full deployment of the Entry/Exit System" Untested A forecast. The treaty provides that people may move between Gibraltar and the EU countries that apply the in full without border checks, subject to an exception the treaty sets out, and provides for Spain's Schengen border checks at the port and airport
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A forecast. The agreement provides that persons may circulate between Gibraltar and the EU countries applying the Schengen rules in full without border checks, subject to Article (Article ), and provides for Spain's Schengen border checks at the port and airport (Articles and )

The Commission, 17 February 2026 (press release IP/26/428) The aim was prosperity for the region "while fully safeguarding Schengen, the EU Single Market and our Customs Union" Untested Fully safeguarding is an assessment. The text provides that Spain carries out the Schengen border checks at the port and airport (in the treaty and in one of the administrative arrangements), and that the EU law on goods that the treaty lists applies from the date in a Cooperation Council decision, which also declares that border control posts and customs offices have been set up in the port and airport, are working and controlled as it sets out, and that within the EU have been named. Until that decision enters into force, Gibraltar is regarded as a third territory under EU customs, indirect taxation and trade-related law, and goods move under the treaty's rules for that period
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"Fully safeguarding" is an assessment. The text provides that Spain carries out the Schengen border checks at the port and airport (Article ; arrangement 4), and that the EU law listed in Annex applies from the date in a Cooperation Council decision under Article , which also declares that border control posts and customs offices have been established in the port and airport, operate and are controlled as that decision sets out, and that competent authorities within the EU have been designated. Until that decision enters into force, Gibraltar is regarded as a third territory under EU customs, indirect taxation and trade-related law, and goods are brought into and taken out of Gibraltar under Article and (4) and taxed under Article to (4)

The Commission, 14 July 2026 (press release IP/26/1609, at signature) "no more barrier for some 15,000 people who cross between Spain and Gibraltar every single day" Untested The treaty provides, in two places, that physical barriers are to be removed (one of them adds: in line with the implementation plan). Whether they have been removed is not a matter the text can show. The count of daily crossers is the Commission's. The nearest official figure found is 14,112 employee jobs in Gibraltar counted as frontier worker jobs in October 2025 (Gibraltar's Employment Survey Report 2025), which measures something different
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Articles and provide that physical barriers are to be removed (Article : "in accordance with the implementation plan"). Whether they have been removed is not a matter the text can show. The count of daily crossers is the Commission's. The nearest official figure found is 14,112 "frontier worker" employee jobs in Gibraltar in October 2025 (Employment Survey Report 2025), which measures something different

The Commission, 14 July 2026 (same release) "the Agreement was submitted to the European Parliament for its consent" Verified The European Parliament's procedure file on the treaty; referral announced in plenary on 14 September 2026
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Procedure 2026/0058(NLE); referral announced in plenary on 14 September 2026

The Commission, 1 July 2026 (written answer E-001819/2026) The agreement is "without prejudice to the legal positions of Spain and the UK with regard to sovereignty and jurisdiction" Verified Article
The Commission, same answer "Spain will perform full Schengen checks at Gibraltar airport and port, and will be responsible for border surveillance, including in adjacent waters" Shaded Under the text, Spain's authorities are to carry out the border checks and the border surveillance (in the treaty and in one of the administrative arrangements). At sea, surveillance is by joint patrols in jointly crewed law enforcement vessels at the borders of both Gibraltar and the surrounding area of Spain, with each participant in the arrangement providing the vessel in alternate weeks. This document found no provision that names or sets out the waters.
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Under the text, Spain's authorities are to perform the border checks and the border surveillance (Article ; arrangement 4, paragraph 3.2.1). At sea, surveillance is by joint patrols in jointly crewed law enforcement vessels at the borders of both Gibraltar and the surrounding area of Spain, with the vessel provided by each Participant in alternate weeks (paragraphs 3.2.2 and 3.2.4). This document found no provision that names or sets out the waters.

The Commission, 7 July 2026 (written answer E-000917/2026) The agreement contains "solid Level Playing Field provisions regarding State aid, taxation, labour and social standards, environment, climate and sustainable development" Verified, as to the provisions The treaty carries them in one of its titles, among others state aid, taxation, and environment and climate. Solid is the Commission's word
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Part Three, Title I carries them, among others state aid (Articles to , Annex ), taxation (Articles to ), and environment and climate (Article ). "Solid" is the Commission's word

The Commission, 17 July 2026 (questions and answers QANDA/26/1598, on its proposal to review the Emissions Trading System) If, in the Commission's new assessment in 2032, the international aviation scheme (CORSIA) is proving to be "ambitious, efficient and successful", "the scope of effective carbon pricing under the EU ETS will be reduced to flights within the EEA and departing to the UK, Switzerland, to and from Gibraltar and other countries taking advantage of ETS as a service" Verified, as to flights to and from Gibraltar The treaty provides that, for aviation, the EU's carbon pricing system must cover all flights between the European Economic Area and Gibraltar. The Commission's sentence describes a proposal and a condition (a new assessment of CORSIA in 2032); it is not a provision of the treaty. The treaty also provides that the UK's carbon pricing system must cover all flights between the UK and Gibraltar.
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Article of the Agreement in respect of Gibraltar between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (Miscellaneous No. 9 (2026)): "As regards aviation, the scope of the Union system of carbon pricing shall cover all flights between the European Economic Area and Gibraltar." The Commission's sentence describes a proposal and a condition (a new assessment of CORSIA in 2032); it is not a provision of that treaty. Article also provides: "The scope of the United Kingdom system of carbon pricing shall cover all flights between the United Kingdom and Gibraltar."

The Commission, 4 August 2026 (written answer E-002104/2026) "it is also for the Council to conclude the agreement, after obtaining the consent of the European Parliament. These decisions are adopted by the Council by unanimity" Verified The EU's founding treaties' rules on making international agreements, and the Commission's proposal for the Council decision to conclude the treaty. The Commission's answer states the procedure; it does not mention national parliaments
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Article 218(6)(a) and (8) of the Treaty on the Functioning of the European Union; COM(2026) 92. The Commission's answer states the procedure; it does not mention national parliaments

Two Members of the European Parliament from Spain, 4 March 2026 (written question E-000917/2026) "This text does not resolve many of the main disputes in the relationship between Gibraltar and the neighbouring municipalities of Campo de Gibraltar, mainly those relating to taxation or the environment" Shaded The treaty has provisions on both: taxation (its tax provisions; the joint declaration on harmful tax regimes; an annex that sets minimum rates and a corridor tied to Spain's excise rates) and environment. The same question also says the treaty contains no measures concerning Gibraltar's land reclamation (the Eastside project); this document did not check that point
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The agreement has provisions on both: taxation (Articles to ; the joint declaration on harmful tax regimes; Annex , which sets minimum rates and a corridor tied to Spain's excise rates) and environment (Articles and ). The same question also says the agreement contains no measures concerning Gibraltar's land reclamation (the Eastside project); this document did not check that point

A Member of the European Parliament from Spain, 26 November 2025 (plenary, in a debate on the EU-UK Trade and Cooperation Agreement; speaking of the "Acuerdo de bases firmado el pasado mes de junio entre el Gobierno español y el Reino Unido" (the agreement of principle signed the previous June between the Spanish Government and the United Kingdom), "un Acuerdo cuyo contenido desconocemos" (an agreement whose content, she said, "we do not know")) "Todo avance en este Acuerdo no puede vulnerar los derechos de España ni afectar a la legítima posición de España sobre su integridad territorial" — no step in this agreement may harm Spain's rights or affect Spain's legitimate position on its territorial integrity Verified, as to the text of the signed agreement The treaty leaves each side's legal position untouched; the Council's decision on signing the treaty says the same of Spain, in its opening reasons
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Article leaves each side's legal position untouched; the Council's decision says the same of Spain (recital 6)

A Member of the European Parliament from Spain, 20 May 2026 (written question E-002104/2026) The question asks: "Does the Commission still intend to ratify a treaty which has not been approved by the Parliament of the Member State concerned and which holds the title of sovereignty over Gibraltar?" Untested The Commission's answer states that the Council concludes the treaty after obtaining the consent of the European Parliament, under the EU's founding treaties. The question cites a resolution of 13 April 2026 of the Joint Congress-Senate Committee on the European Union of the Cortes Generales urging the Government to reject the treaty. The treaty provides for entry into force on the first day of the month after both sides have notified each other that they have completed their own internal requirements and procedures for agreeing to be bound
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The Commission's answer states that the Council concludes the agreement after obtaining the consent of the European Parliament (Article 218 of the Treaty on the Functioning of the European Union). The question cites a resolution of 13 April 2026 of the Joint Congress-Senate Committee on the European Union of the Cortes Generales urging the Government to reject the agreement. Article of the agreement provides for entry into force on the first day of the month after both Parties have notified each other that they have completed their respective internal requirements and procedures for establishing their consent to be bound

In the Parliament itself. The two lead committees' draft recommendation reads, in full, "Gives its consent to the conclusion of the agreement;". The one amendment, tabled by six Members of the European Parliament from Spain, reads "Refuses to give its consent to the conclusion of the agreement;". Where the vote stands is in part 2.

Where it is written — the Commission's press releases IP/26/428 and IP/26/1609; its questions and answers QANDA/26/1598; written questions and answers E-000917/2026, E-001819/2026 and E-002104/2026; the Parliament's verbatim report of 26 November 2025; draft recommendation PE790.197 and amendments PE792.005; Council . Elsewhere in this set — what has been said in Parliament and in public, checked against the text (the same method).

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