The two cases — what the texts support, for and against

"All physical barriers related to the circulation of persons between the Union and Gibraltar shall be removed" [Article 28]. The implementation plan of the UK, for Gibraltar, says that its first phase, to be completed before 15 July 2026, includes "the demolition of the border fence in its entirety" [Arrangement 1, Annex 2].

The Parties "shall ensure that persons may circulate between Gibraltar and the Member States applying the Schengen acquis in full without border checks being carried out, without prejudice to the provisions on sea borders in Annex VI of the Schengen Borders Code, irrespective of their nationality" [Article 30(1)]. Where there is a serious threat to public policy, public health or internal security, those EU countries or the UK, for Gibraltar, "may exceptionally reinstate border control" for up to 10 days; this may be prolonged by 20 days and then by periods of one month, up to six months in all, and only "as a last resort" [Article 30(2)]. In the event of serious non-respect of commitments under Part Two, or where a Party considers that it is exposed to a serious and persistent threat to internal security due to the absence of controls, either Party, after consultations, may temporarily suspend its obligations under Titles I to V of Part Two [Article 67(1)]. For travellers moving between Gibraltar and Spain, routine customs checks "are not required to be carried out"; this is "without prejudice to Article 22(3) of Annex 23 of the Agreement and to any non-discriminatory controls that may be carried out by the customs authorities of Spain, in Spain" [Arrangement 7, Travellers, paragraph 6.7].

Persons resident in Gibraltar who do not meet the other entry conditions of Article 6(1) of the Schengen Borders Code "shall in any event not be prevented from crossing the border crossing points ... for the purpose of entering Gibraltar" [Article 43(2)]. Spain's right to refuse entry to third-country nationals who do not meet the entry conditions applies "other than persons resident in Gibraltar, and persons belonging to the categories set out in Article 6(5) of the Schengen Borders Code" [Article 33(4)(a)(ii)].

"Border checks on entry shall be carried out by the competent authorities of the United Kingdom, in respect of Gibraltar, and subsequently by" those of Spain; on exit the order is reversed [Article 29(5)]. Where coercive action for arrest or detention is required by Spain's authorities and the person is resident in Gibraltar, "the action may only be carried out by the competent authorities of the United Kingdom, in respect of Gibraltar"; those authorities "shall", on Spain's request and once they have the information needed for lawful execution, carry out the requested action [Article 34(9)]. Article 33(4)(c)(ii) separately gives Spain's authorities the right to "arrest, search, detain ... where it is justified in the course of border control carried out by the competent authorities of the Kingdom of Spain and in accordance with Spanish, Union and international law". The text does not say how Article 33(4)(c)(ii) and Article 34(9) apply together to residents.

The treaty, the arrangements and "any measures or instruments or conduct taken in application or as a result thereof" "shall be without prejudice to, and shall not otherwise affect, the respective legal positions of the United Kingdom ... or of the Kingdom of Spain with regard to sovereignty and jurisdiction" [Article 2]. Part Six (dispute settlement) "does not apply to any disputes with regard to sovereignty and jurisdiction"; if the respondent Party submits a reasoned statement that a request may affect those positions, the arbitration tribunal "shall not decide" on them [Article 301(6)]. Article 2 is also outside the provisions covered by Part Six [Article 301(2)(a)]. Each of the seven arrangements carries a similar clause [Arrangements 1–7, preambles].

"A customs union between the Union and the United Kingdom, in respect of Gibraltar, is hereby established" [Article 240]; "No customs duties on imports or exports or charges having equivalent effect shall be applied between the Union and Gibraltar" [Article 243]; physical barriers for goods moving by land are to be removed, "without prejudice to Article 252 or to formalities required and checks and controls that may be carried out by the Parties to ensure the correct application of this Title" [Article 246(1)]. Until the Cooperation Council adopts the decision in Article 247(1) and that decision enters into force, "Gibraltar shall be regarded as a third territory under Union customs, indirect taxation and trade-related law" [Article 247(5)].

EU citizens legally residing in Spain who are employed frontier workers have equal treatment in Gibraltar, including on remuneration, dismissal, trade-union membership, training and "social and tax advantages, except rights of access to housing" [Article 292(3)]; UK nationals legally residing in Gibraltar have the matching right in Spain [Article 292(2), (4)]. Article 21(1), which says the treaty confers no rights on persons and cannot be invoked directly in domestic legal systems, is stated to be "without prejudice to" Titles I and II of Part Four. Article 21 does not say how individuals may rely on those Titles. Under Article 336(5), Title II of Part Three and Title III of Part Four, among others, cease to apply while the administrative arrangements named there are suspended or terminated; Title II of Part Four is not named there.

"Obligations under the Protocol on Social Security Coordination or its Annexes may not be suspended under this Article" [Article 316(3)] (Article 316 covers temporary measures after an arbitration ruling). Frontier workers receive sickness benefits in kind at the place of work [Article SSC.17(1)]; unemployed cross-border workers receive benefit from the state of last employment [Article SSC.56(1)]. Article 316(3) names only Article 316. Article 209(12), on suspension of obligations after remedial measures on state aid, does not mention the Protocol; it says the level of suspension is proposed "in accordance with the principles set out in Article 316", and does not say whether Article 316(3) is one of those principles. Under Article 336(5), Title III of Part Four (social security coordination) ceases to apply from the day the arrangements named there are suspended or terminated, and applies again when the suspension is lifted or new arrangements are concluded.

For an intended measure to grant or alter state aid "referred to in Article 201" by an Act of the Gibraltar Parliament, the rule of prior authorisation does not apply [Article 205(6)] and the power of the independent authority to order recovery does not apply [Article 205(7)]. The UK, for Gibraltar, must ensure that such an intended measure is notified to its independent authority [Article 205(6)] and that the authority "has the power to issue an opinion"; the UK, for Gibraltar, "shall have regard to such an opinion and, where applicable, propose amendments to the Act in question for the Gibraltar Parliament to consider" [Article 205(6)–(7)].

"The Cooperation Council shall establish a financial mechanism to promote cohesion between Gibraltar and the contiguous frontier zone, including on matters of training and employment" [Article 299(1)]; "Both Parties should provide funding" [Article 299(2)].

The Concordat says the UK Government "will not, other than in the most exceptional circumstances, take the necessary steps with a view of terminating the Agreement unless termination is supported by" a motion carried by at least three-quarters of the total number of Members of the Gibraltar Parliament, or a simple majority of the votes cast in a referendum of all persons entitled to vote in elections to the Gibraltar Parliament. It applies to the exercise of powers under Article 66 or Article 334, and follows "full consultation with the Government of Gibraltar" [Concordat, Termination and Suspension].

Original wording of this cell: Conditional (a commitment by the UK Government in the Concordat, which is between the Government of the UK and the Government of Gibraltar and is not part of the treaty; it has a "most exceptional circumstances" exception; the EU and Spain are not parties to the Concordat)

The UK, for Gibraltar, may notify the EU-UK treaty committee on the circulation of persons that "the United Kingdom's own nationals ... will not be surrendered or that their surrender will be authorised only under certain specified conditions", on reasons "related to the fundamental principles or practice of the domestic legal order" [Article 122(2)].

Original wording of this cell: Strong for the power as worded; it has effect only if the UK, for Gibraltar, makes a notification. None was made: LN 2026/237 records that "The United Kingdom, in respect of Gibraltar, makes no notification in relation to this provision". Notifications may be "renewed or newly made" only "during the three months prior to the fourth anniversary of the entry into force of this Agreement and, subsequently, every five years thereafter", provided that the conditions in Article 122(2) are met at that time [Article 149]

In the framework of 31 December 2020: "The Gibraltar authorities will first decide on the authorization or denial of entry through the entry points of Gibraltar"; the conditions "will be cumulative" [framework, Annex 1, paragraph 1]; "entry and exit through them will only be permitted on completion of both Gibraltar and Schengen checks" [framework, paragraph 5]. Article 29(5) of the treaty provides for the same order of checks on entry, and Article 29(7), "Without prejudice to Article 32(3) and Article 43", for cumulative entry conditions.

The frontier. Article 28 says all physical barriers related to the circulation of persons between the EU and Gibraltar "shall be removed". The implementation plan of the UK, for Gibraltar, annexed to the first arrangement, says its first phase, to be completed before 15 July 2026, includes "the demolition of the border fence in its entirety" [Arrangement 1, Annex 2; Article 28]. Article 30(1) says the Parties "shall ensure that persons may circulate between Gibraltar and the Member States applying the Schengen acquisAcquisThe whole body of European Union (EU) law (treaties, regulations, directives, court judgments) as it stands at any moment. in full without border checks being carried out", subject to the sea-border rules in Annex VI of the Schengen Borders Code and to Articles 30(2) and 67. For goods, Article 240 establishes a customs unionCustoms territory / customs unionThe area within which goods move without customs checks or duties because the members apply one external tariff. Goods from outside clear customs on entry, once, for the whole area. between the EU and the UK, for Gibraltar; Article 243 prohibits customs duties and charges of equivalent effect between the EU and Gibraltar, and Article 246(1) provides for the removal of physical barriers for goods moving by land, subject to the formalities, checks and controls it names. Until 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. adopts the decision in Article 247(1) and that decision enters into force, Gibraltar "shall be regarded as a third territory" for EU customs, indirect taxationIndirect taxTax on spending rather than income (VAT, excise, Gibraltar’s transaction tax), collected by the seller and paid by the buyer in the price. and trade-related law [Article 247(5)]. For travellers moving between Gibraltar and Spain, Arrangement 7 says routine customs checks "are not required to be carried out"; the paragraph is "without prejudice to Article 22(3) of Annex 23 of the Agreement and to any non-discriminatory controls that may be carried out by the customs authorities of Spain, in Spain" [Arrangement 7, Travellers, paragraph 6.7].

Checks, officers and weapons. The UK, for Gibraltar, and Spain are to set up border crossing points at Gibraltar port and airport [Article 29(1)]. By way of exception, Article 29(3) allows border checks to be carried out at the airport crossing point, if the volume of traffic through the port allows an efficient, high and uniform level of control at the airport crossing point; passengers and crew arriving at the port are then escorted to the airport. Arrangement 4, paragraph 2.2.2, says the conditions of Article 29(3) are considered met: for ferries, where no direct ferry connections exist between Gibraltar and a port outside the Schengen Area; for cruise ships, where no cruise ships start or end their itineraries at Gibraltar. On entry, the competent authoritiesCompetent authorityThe public body put in charge of a matter. The treaty calls it the “competent authority”. of the UK, for Gibraltar, check first and Spain's authorities "subsequently"; on exit the order is reversed [Article 29(5)]. Second line checks must be carried out at the Second Line Checks Area [Article 29(6)]. The texts say the following about who is present and how they are dressed and equipped.

Airport, inside the Schengen immigration booths, Clothes (uniform): They "may be in uniform". The arrangement describes this as "a general rule"

Airport, outside the booths and outside the Second Line Checks Area, Who is present: A Spanish officer "may be present to supervise the e-gates and escort passengers", where necessary, to the Second Line Checks Area (paragraph 2.1.4(b)); Schengen checks may be carried out outside the booths where Spain's assessment of risk justifies it (paragraph 2.3.2)

Airport, outside the booths and outside the Second Line Checks Area, Clothes (uniform): "civilian clothes but suitably identified"

Airport, outside the booths and outside the Second Line Checks Area, Gibraltar escort: Gibraltar's officials "may accompany" them

Port: travellers who entered Gibraltar by sea and are going to Spain, Clothes (uniform): "civilian clothes but suitably identified"

Port: travellers who entered Gibraltar by sea and are going to Spain, Weapons: "will not carry service weapons"

Port: travellers who entered Gibraltar by sea and are going to Spain, Gibraltar escort: Gibraltar's authorities "will escort those officers to and from the port and accompany them whilst they are at the port"

Customs joint visits, Clothes (uniform): "civilian clothes but suitably identified"

Customs joint visits, Weapons: "will not carry service weapons"

Continued surveillance, Weapons: May carry service weapons during the surveillance, "save where specifically otherwise decided by the requested Participant"; use is prohibited "save in cases of legitimate self-defence" (paragraph 3.4(c))

Continued surveillance, Power over a person: "may neither challenge nor arrest the person under surveillance"; no entry into private homes (paragraph 3.4(d) and (e))

Pursuit, Clothes (uniform): "easily identifiable, either by their uniform, by means of an armband or by accessories fitted to their vehicles"; civilian clothes with unmarked vehicles are prohibited (paragraph 6.4(c))

Pursuit, Weapons: May carry service weapons; use is prohibited "save in cases of legitimate self-defence" (paragraph 6.4(d))

Joint maritime patrols, Clothes (uniform): Not stated; each side's vessel is "neutrally branded" and marked "with the European flag or other agreed visible insignia" (paragraph 3.2.4)

Joint maritime patrols, Power over a person: An arrest is made by the authority of "the territory where the person has been apprehended" (paragraph 3.2.5)

Residents. Spain's right to refuse entry to third-countryThird countryUsually a country outside the European Union (EU), but the treaty says in each place who counts. In the treaty's chapter on arrest warrants, a “third country” is any country other than an EU country, the United Kingdom (UK) or the UK, for Gibraltar. In the treaty's rule on data protection, references to third countries and their authorities in the EU data protection law the treaty lists do not include the UK, for Gibraltar, or its authorities, as long as the UK, for Gibraltar, has the same rules in its own law and applies them effectively, as the treaty requires. Read the treaty's text in each place to see who counts. nationals who do not meet the entry conditions does not extend to "persons resident in Gibraltar" [Article 33(4)(a)(ii)]. A resident who does not meet the other Schengen entry conditions "shall in any event not be prevented" from crossing the border crossing points to enter Gibraltar [Article 43(2)]. A resident who does not meet all the entry conditions "shall be authorised to enter the territory of the Member States for transit purposes so that they may reach Gibraltar, unless their names are on the national list of alerts of the Member State whose external borders they are seeking to cross and the alert is accompanied by instructions to refuse entry or transit" [Article 44]. No entry or exit stamp is affixed to the travel documents of persons resident in Gibraltar when crossing the external borders of an EU country, including the crossing points in Article 29(1); they are exempt from the Entry/Exit System requirements and from the requirement to hold an ETIAS travel authorisation [Article 42]. Where coercive action for arrest or detention of a person resident in Gibraltar is required by Spain's authorities, "the action may only be carried out by the competent authorities of the United Kingdom, in respect of Gibraltar", which carry it out on Spain's request [Article 34(9)]. Where coercive action for arrest or detention is required on alerts that exist only in the databases of one side, the person "shall not object to the arrest or detention; or alternatively ... shall be given the choice to be refused entry" on entry, or "to be required to exit" on exit [Article 34(5)]. If, after being given the safeguards in Arrangement 4, paragraph 2.4.1, the person raises a human rights concern about their arrest, detention or removal from the Second Line Checks Area, or there is a conflicting international obligation about extradition, the authorities of the UK, for Gibraltar, "will request a stay of removal until the matter has been resolved by the relevant judicial authorities", by a fast-track process [Arrangement 4, paragraph 2.4.3]. Article 34(7) deals separately with alerts on both sides where only one authority can act: Spain's authorities then take the action, and in exceptional cases, where there are individual human rights concerns or conflicting international obligations about extradition, the relevant authority may request a stay of arrest and detention. An application for international protection made in Gibraltar is examined by the competent authorities of the UK, for Gibraltar, subject to Article 53(6) to (10) [Article 53(1)]; a person going through border checks may instead apply to Spain's authorities, who then examine it [Article 53(3)–(4)]; Spain's authorities may object within 14 days to a grant of protection by the UK, for Gibraltar (the 14 days may be extended by up to 14 days); the authorities of the UK, for Gibraltar, must then not grant protection until they have given full consideration to any information Spain provides [Article 53(7)].

Sovereignty. The sovereignty clause in Article 2 and the similar clause in each of the seven arrangements are set out in the table. Part Six does not apply to disputes about sovereignty and jurisdiction, and the tribunal "shall not decide" on them once the respondent Party submits a reasoned statement [Article 301(6)]. The footnote to the definition of "Gibraltar airport" carries a similar clause [Article 271(d)]. Where a dispute in arbitration "raises a question of interpretation of a concept or a provision of Union law contained in a Union act referred to in this Agreement", the arbitration tribunal does not decide that question; it asks the Court of Justice of the European Union for a ruling, which binds the tribunal [Article 312(1)]. Subject to Article 20, an interpretation of the treaty given by the courts of one Party "shall not be binding on the courts of the other Party" [Article 18(3)].

Economic and institutional provisions. Frontier workersFrontier workersPeople who live in Spain and work in Gibraltar.' equal treatment, social security coordination, state aidState aidPublic money or advantage given to a business. It must now be notified before it is paid, and can be challenged. by Act of the Gibraltar Parliament and the cohesion mechanism are set out in the table. Under Article 286 each Party must give ships "flying the flag of any Member State or of the United Kingdom (Gibraltar), or operated by service suppliers of the other Party" treatment "no less favourable than that accorded to its own ships" on access to ports, use of port infrastructure, maritime auxiliary services and customs facilities. Residence and identity cards are issued in Gibraltar by the competent authorities of the UK, for Gibraltar [Article 45(1)]. The UK, for Gibraltar, must inform the Cooperation Council of changes proposed to the conditions for those cards and permits, and the Council provides "its opinion on whether or not such changes are compatible with this Agreement" within one month [Article 45(4)]. The Concordat states that the UK's obligations "have been entered into with the consent of His Majesty's Government of Gibraltar and following its full participation in the negotiations", that "United Kingdom, in respect of Gibraltar" is "understood to refer to the Government of Gibraltar or to Gibraltar as the case may be" where relevant, and sets out the termination commitment in the table [Concordat, The treaty; Termination and Suspension].

Provision, as it was: Article 46(2): Spain “decides that the individual is prohibited from leaving Gibraltar to travel to the territory of the Member States applying the Schengen acquis in full”

If Spain, on information received under paragraph 1 or on any other information, "considers that a person resident in Gibraltar constitutes a sufficiently serious threat to public policy or internal security, public health or its international relations, and on these grounds decides that the individual is prohibited from leaving Gibraltar to travel to the territory of the Member States applying the Schengen acquis in full", it notifies the authorities of the UK, for Gibraltar. The notification must set out the reasons and "the means by which the person concerned may appeal the prohibition before a national court of the Kingdom of Spain"; an appeal "shall not be required to have suspensive effect on a decision to prohibit entry" [Article 46(2)]. The UK, for Gibraltar, must inform the person and "take all necessary steps to prevent prohibited travel to the Schengen area, including through police and judicial cooperation with the Kingdom of Spain" [Article 46(3)]. Article 46 does not apply to family members of EU citizens and certain other family members [Article 46(4)]. The text of Article 46(2) says "prohibit entry" where the decision concerns leaving Gibraltar; it does not explain this. It names no appeal route other than a Spanish national court.

Before issuing or renewing a residence permit, the competent authorities of the UK, for Gibraltar, "shall notify" Spain's [Article 50(2)]. Within 28 days (extendable by up to 14) Spain "may" object where the applicant "is considered, in accordance with the Schengen acquis, to be a threat to public policy ... internal security, public health or the international relations of a Member State", including on the basis of an alert in the Schengen Information System; the UK's authorities for Gibraltar then "shall not issue or renew the residence permit"; no response within the period "shall be considered a positive response" [Article 50(3)–(4)]. Where there are grounds to object to a holder, Spain "shall request" withdrawal and the UK's authorities for Gibraltar "shall withdraw the residence permit without delay" [Article 50(5)]. Article 50 applies until Visa Information System operations start; from that date Article 51 applies, which keeps the notification to Spain and adds rules on collecting and sending visa-system data to Spain [Article 50(10); Article 51]. Paragraphs 2 to 6 of Article 50 and 2 to 7 of Article 51 do not apply to EU citizens and their family members, referred to in Articles 2 and 3 of Directive 2004/38/EC, or to nationals of Iceland, Liechtenstein, Norway, Switzerland, Andorra and San Marino and their family members who have equivalent free-movement rights under agreements with the EU [Article 50(12); Article 51(11)]. For permits already in force, the UK's authorities for Gibraltar notify the holders to Spain, and Spain "may ... request" withdrawal where the holder "is considered ... to be a threat"; the UK's authorities for Gibraltar "shall withdraw the relevant residence permit subject to a right of appeal in a national court" [Article 52(3)], except for the persons in Article 52(4).

Identity cards and residence permits may be issued "only to a person who meets the conditions ... set out in the legislation in force on the date of entry into force of this Agreement" [Article 45(2)]. The UK, for Gibraltar, must inform the Cooperation Council of proposed changes, and the Council gives its opinion on whether they are compatible with the treaty within one month; Article 45 does not say what follows if the opinion is that a change is not compatible; changes "shall not, in any event" allow an identity card on the basis of prior residence unless the person has been resident "for a continuous period of at least 10 years immediately prior to the date of application", or a residence permit unless the person can show "a genuine connection with Gibraltar" [Article 45(4)]. The conditions for a card on a basis other than prior residence, and for a permit, "shall not be met" on the basis of predetermined investments or predetermined financial payments [Article 45(6)]. "Long-stay visas valid for Gibraltar shall not be issued" [Article 49].

The competent authorities of the UK, for Gibraltar, "shall have no access to information systems and databases established on the basis of Union law" [Article 31]. They have access to the EU transit and proof of EU status system, or to the specific transit system in Annexes 19 and 21, through Spain's IT system [Article 251(1)]. The competent authorities within the EU "shall have real time and continuous access to any relevant IT systems used by the competent authorities of the United Kingdom, in respect of Gibraltar, for the application of this Title" [Article 251(2)]. Arrangement 7, IT, paragraph 9: “In order to get real-time access to the United Kingdom, in respect of Gibraltar, port, airport and taxation systems in scope of Annexes 19, 21, 22 and 23 of the Agreement user IDs or equivalent procedures shall be supplied to Spain”.

The EU notifies a subsequent EU act of the kinds in Article 19(1)(b); within 30 days the UK, for Gibraltar, notifies its decision whether to accept and implement it [Article 19(2)–(3)]. If it notifies that it does not accept the content, does not notify within 30 days, or does not inform the EU within six weeks after the act enters into force that it has implemented it, "this Agreement shall be considered terminated unless the Cooperation Council, after a careful examination of ways to continue the Agreement, decides otherwise within 90 days"; termination "shall take effect three months after the expiry of the 90-day period" [Article 19(5)]. The Cooperation Council decides "by mutual consent" [Article 24(2)].

After the evaluation in Article 65 (to be completed by the EU-UK treaty committee on the circulation of persons at the latest four years after Part Two comes into force), and without prejudice to Article 334, "the Union, including at the request of the Kingdom of Spain, and the United Kingdom may terminate this Agreement by written notification through diplomatic channels"; it ceases to be in force on the first day of the twelfth month following the notification [Article 66(1)]. "Where the Kingdom of Spain has requested the Union to terminate this Agreement ... the Union shall take the necessary steps in accordance with its internal procedures, with a view to terminating this Agreement" [Article 66(2)]. The Declaration of the Council and the Commission says that "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".

"In the event of serious non-respect of commitments under this Part, or where either Party considers that it is exposed to a serious and persistent threat to internal security due to the absence of controls between the Union and Gibraltar, either Party, after consultations with each other, may temporarily suspend the implementation of its obligations under Titles I to V of this Part"; "The Union will take the opinion of the Kingdom of Spain duly into account" [Article 67(1)]. The notification states the period; the suspension "shall take effect on the eighth day of the notification or on any later date as specified therein"; the EU countries and the UK, for Gibraltar, "shall reinstate border control" [Article 67(2)].

Each arrangement: "Either Participant may terminate this Arrangement by written notification"; it ceases to be in effect on the first day of the twelfth month following the notification [Arrangements 1–7, final provisions; for example Arrangement 4, paragraph 4.2]. Under Article 336(5), Titles I to IV of Part Two, Title II of Part Three and Title III of Part Four "shall cease to apply as from the day on which the administrative arrangements referred to in Articles 29, 33, 38, 55, 56, 251, 260 and 265 of this Agreement and in the Protocol on Social Security Coordination are suspended or terminated"; they "start applying anew" when the suspension is lifted or new arrangements are concluded. The Participants are the UK, for Gibraltar, and Spain. The text of Article 336(5) does not say whether the suspension or termination of one of those arrangements is enough, or all must be suspended or terminated.

Until the Cooperation Council decision in Article 247(1) enters into force, goods produced in or imported into Gibraltar are liable to a transaction tax and, for goods subject to harmonised EU excise duties, to an excise duty in Gibraltar, levied under Annex 24 [Article 248(1)–(4)]. The standard transaction tax rate is to be "not less than the lowest standard VAT rate applied by a Member State, which at the time of signature of this Agreement is 17 %"; the UK, for Gibraltar, "may gradually increase its standard rate" over three years, in a table of 15%, 16% and 17% "(or such rate as may be the lowest applied by any Member State at that time)" [Annex 24, Article 2(3)(a)]. For goods or categories of goods, the independent consultative body may recommend a lower rate that "would never be lower than two percentage points below the lowest standard rate of VAT applied by any Member State"; after the three years, if its recommendations for selected goods are not enough to avoid significant actual distortions in Gibraltar or the area next to the frontier linked to the difference between the transaction tax rates and Spain's VAT rates, it may recommend that the standard rate be adjusted upwards or downwards for all goods subject to that rate; the text does not state whether the two-point limit applies to that adjustment. Excise duties: EU minimum excise rates apply at entry into force, and "target excise rates not diverging by more than six percentage points from or being equivalent to 94 % of the excise rates applied in the Kingdom of Spain" apply within three years [Annex 24, Article 6(2)]; Annex 24, Article 6(3) to (5) make exceptions for fuel and for manufactured tobacco. New EU excise duties apply in Gibraltar "unless the independent consultative body recommends ... a temporary suspension of up to one year" [Annex 24, Article 6(1)]. For cigarettes, "the price difference resulting from the applicable overall excise duty shall not exceed EUR 0,80 or 15 % per packet of cigarettes, whichever leads to the lower price differential" [Annex 24, Appendix 2, Section 3, paragraph 3]; the text does not say what the difference is measured against. If the consultative body establishes a distortion, the UK, for Gibraltar, "shall adjust" its rates "according to the recommendations" of the body and within the limits of Articles 2 and 6 of Annex 24 [Article 248(6)].

There are two separate grounds. Under Article 249(1), the EU "may use" the safeguard procedure if the UK, for Gibraltar, does not comply with its obligation under Article 248(6) in relation to the consultative body's ongoing assessment (Article 248(5)(a)), the EU considers it appropriate, and four conditions are met: significant distortions in trade between Gibraltar and the EU are occurring for the good or category of goods; they are linked to differences between Gibraltar's transaction tax and excise and Spain's VAT and excise; they have existed for at least 30 days; and the EU has objective, compelling and verifiable information showing this. Under Article 249(2), the EU may use it if the UK, for Gibraltar, does not comply with Article 248(6) in relation to the body's annual assessment (Article 248(5)(b)) and the EU considers it appropriate; paragraph 2 lists no further conditions. After notification and 10 working days of consultations without a mutually acceptable solution, the EU "may, for a period not longer than 30 days, levy the VAT and excise applicable" when opening the transit procedure for goods destined for Gibraltar, at the rate of the EU country of the designated customs post [Article 249(3)–(4)]. The 30 days may be extended by a further 30 days, on at least four working days' notice, and the process may be repeated while the conditions persist [Article 249(5)–(7)]. While the EU levies them, the obligation on the UK, for Gibraltar, to levy transaction tax and excise on those goods does not apply [Article 249(9)]. The amounts "shall be kept by that Member State" [Article 249(11)]. If the UK, for Gibraltar, starts arbitration to challenge the EU's act, the tribunal treats it as urgent [Article 249(8)].

Transfers of items on the Common Military List and Category A, B and C firearms, "when destined for the armed forces, the police, or the public authorities of the United Kingdom in Gibraltar", are subject to "rules of Spanish law on export controls of defence and dual-use material"; "The Kingdom of Spain shall impose an authorisation requirement on the transfers of these items" [Article 261(1)]. Spain's competent authority "may refuse to grant a transfer authorisation and may annul, suspend, modify or revoke" one it has granted, in accordance with Regulations (EU) No 258/2012 and (EU) 2025/41 [Article 263(3)]. Except for goods transferred for commercial purposes and sanitary and phytosanitary goods, items that arrive on State aircraft, State vessels or in State consignments and are destined exclusively for the official use of the UK's Ministry of Defence or visiting third-country forces are "regulated exclusively by the special procedure" of Article 264, with a list and a certificate given to Spain's Liaison Officer before the transfer [Article 264(1)–(2)].

A joint venture company "shall be constituted under the shared responsibility of the United Kingdom, in respect of Gibraltar, and the Kingdom of Spain"; it "shall not be constituted in either State sharing responsibility ... and shall be constituted in a Member State" [Article 274(1)]. It selects, "through regular public tender", and supervises the commercial company managing the airport day to day [Article 274(1)].

The UK, for Gibraltar, "will ensure that no cruise liners call into Gibraltar directly from third countries other than from the United Kingdom" [Arrangement 4, paragraph 2.2.1]. That sentence is in a paragraph that opens "Where the conditions in Article 29(3) of the Agreement are met"; the text does not say whether the sentence applies only while those conditions are met. The conditions of Article 29(3) are "considered to have been met" for cruise ships where "no cruise ships start or end their itineraries at Gibraltar" [Arrangement 4, paragraph 2.2.2]. Where the Article 29(3) conditions are not met, paragraph 2.2.3 applies.

The 2020 text says the treaty "may establish a reasonable implementation period", and then: "In the event that, after consultations on the results of the arrangements of the implementation period, either of the parts ... are not satisfied with the results at the end of the implementation period, the agreement will be terminated at the end of that period" [framework, paragraph 10]. The treaty provides for an evaluation by the EU-UK treaty committee at the latest four years after Part Two comes into force [Article 65] and for optional termination by the EU, "including at the request of the Kingdom of Spain", or by the UK [Article 66]. The 2020 text refers to Spanish officers in the port and airport, and says that during the implementation period Spain, in agreement with the Gibraltar authorities, "shall request operational assistance from the European Border and Coast Guard Agency" [framework, paragraph 10]; the words "Frontex" and "European Border and Coast Guard" do not appear in the treaty or in the seven arrangements.

Movement. Under Article 46, the UK, for Gibraltar, must regularly review the risks arising from residents travelling to the EU countries that apply the Schengen rules in full and "at a minimum, every three months" give Spain a risk assessment [Article 46(1)]. What follows Spain's decision to prohibit a resident from leaving Gibraltar is set out in the table [Article 46(2)–(3)]. Under Article 34(1), the authorities of the UK, for Gibraltar, and of Spain each follow up the alerts in their own databases and information systems. The authorities of the UK, for Gibraltar, "shall have no access" to information systems and databases established on the basis of EU law [Article 31]. The table also notes the access to the EU transit system through Spain's IT system that Article 251(1) gives them for the purposes of Articles 242, 245, 247 and 248.

Residence. The rules on notification, objection and withdrawal for residence permits, and the exceptions to them, are set out in the table [Articles 50–52]. Identity cards and residence permits may be issued only to people who meet the conditions in the legislation in force when the treaty entered into force; proposed changes are notified to the Cooperation Council for an opinion, within the limits set out in the table [Article 45(2), (4)]. The 2019 tax agreement provides that "Spanish nationals who move their residency to Gibraltar after the date on which this Agreement is signed shall in all cases only be considered tax residents of Spain", under the special rules for determining residency that apply "without prejudice to the criteria set forth in the preceding paragraphs" [Tax Agreement, Article 2(1)(c)(i)]. It also provides that the Gibraltarian tax authorities give the Spanish tax authorities "the direct and free access to the records of the Registrar of Companies in Gibraltar ... as well as to the Gibraltar Land Registry" [Tax Agreement, Article 3(5)(c)].

Goods and tax. The customs union is set out above. Until the Cooperation Council adopts the decision in Article 247(1) and that decision enters into force, Gibraltar "shall be regarded as a third territory under Union customs, indirect taxation and trade-related law"; goods other than those carried by travellers in personal luggage "shall be brought into Gibraltar and be exported from Gibraltar only by land", and by derogation EU goods may also be brought in by sea and goods may also be moved by sea from Gibraltar to third countries [Article 247(3)–(5)]. This document did not check whether that decision has been adopted. The tax rates and the safeguard procedure are set out in the table [Annex 24; Articles 248–249]. Under Annex 21, Article 3(7), the EU countries credit the duty entitlements to the European Commission's account, and "shall retain, by way of collection costs, a percentage of the import duties collected" on behalf of the UK, for Gibraltar, at the retention rate that applies in the EU. Under Arrangement 7 the customs and exciseExciseDuty on tobacco, alcohol and fuel, now tied to European Union (EU) minimums and, over time, to Spain’s rates. authorities of Spain have "continuous real-time online access" to the information in Article 2(2) of Annex 22 for the purposes of the actions and measuresMeasureThe treaty’s word for anything a government does that has legal effect: a law, a regulation, a decision, an administrative practice. listed in Article 2(1) of Annex 22 [paragraph 4.1], and in a joint visit Spain's authorities request the competent authorities of the UK, for Gibraltar, "to carry out the relevant actions and measures pursuant to the Agreement and Paragraph 2.2 of this Arrangement"; the latter "will proceed as requested" [paragraph 6.2.1]. Joint visits begin with a notification from Spain's authorities, "where a risk to the Union internal market for goods has been identified" [paragraph 6.1].

Security and infrastructure. The rules on arms and military items and on the airport joint venture company are set out in the table. Under Arrangement 5, officers of either Participant who pursue an individual caught in the act of committing, or taking part in, one of the offences listed in Annex 8 of the treaty, or who pursue a person who has escaped from provisional custody or while serving a sentence, may continue the pursuit in the other's territory, in accordance with Article 56 of the treaty and paragraphs 5.1 to 6.4 of the Arrangement [paragraph 4.1], and may carry service weapons under the condition quoted above [paragraph 6.4(d)]. Whether pursuing officers may detain the person is set by a declaration that each Participant makes through the Working Group [paragraph 6.2]: either the pursuing officers "will not have the right to apprehend the pursued person", or, if no request to cease the pursuit is made and the local authorities cannot intervene quickly enough, they "may detain the person pursued" until the local authorities can establish identity or arrest [paragraph 6.1]. This document did not find the text of either declaration. The cruise ship provision is in the table.

Environment, state aid and dispute settlement. The EU "shall not weaken or reduce its environmental and climate levels of protection below the levels in place as at 31 December 2020" [Article 219(3)]. The UK, for Gibraltar, "shall uphold environmental and climate levels of protection that are equivalent to the levels in place in the Union" [Article 219(4)], and must ensure that its carbon pricing or equivalent measures have "an equivalent scope and effectiveness as the one in place in the Union at the time of the entry into force of this Agreement" [Article 220(2)]. Where a Party considers that the other Party's state aid causes, or seriously risks causing, "a significant negative effect on trade in goods or investment", it may deliver a written request for information and consultations; no earlier than 60 days from the request, and after notifying the measures it intends to take, it "may unilaterally take appropriate remedial measures" if there is evidence of that effect; the measures must be "restricted to what is strictly necessary and proportionate"; the other Party may ask for arbitration within five days, and that request does not suspend the measures [Article 209(1)–(4), (8)–(9)]. The taxation chapter "shall not be subject to dispute settlement under Part Six" [Article 213]; Article 301(2)(d) takes Chapters 3, 4, 5 and 6 of Title I of Part Three (taxation, labour and social standards, environment and climate, and other instruments for trade and sustainable development) out of the covered provisions, with Articles 199(1), (2) and (4), 207 and 208.

The question put. Pannick was asked: "Does anything in the treaty between the EU and the UK setting out Gibraltar's future relationship with the EU undermine UK sovereignty or jurisdiction over Gibraltar?" Trinidad was asked to advise whether any provisions of the draft Agreement "undermine the UK's sovereignty or jurisdiction over Gibraltar". Caruana was asked whether the treaty documents contain "any legal concessions on sovereignty of Gibraltar". Pannick and Trinidad conclude that nothing in the treaty undermines UK sovereignty or jurisdiction over Gibraltar. Caruana concludes that it makes no concession on sovereignty "subject to what I say in para 8" (the airport). The questions were about legal sovereignty and jurisdiction; Caruana writes that his opinion is limited to sovereignty in its legal sense and that he expresses "no view whatsoever" on the treaty from the perspective of political opinion (paragraph 6). Pannick writes that the treaty's practical measures "certainly confer powers on the EU, and in some respects Spain as the relevant Member States, and involve the application of EU law to be applied (in the event of a dispute) by the Court of Justice" (paragraph 60); he relies on Article 2 and, as a further point, on the power to terminate under Article 334 (paragraph 63). Trinidad writes that the architecture of the treaty is "less constitutionally intrusive than EU membership" and that some of its obligations are "qualitatively similar" to those of membership; he also writes that some aspects "can be considered more 'operationally' intrusive than anything Gibraltar had to accept by virtue of its participation in the EU" and that Spanish coercive action at the border is best characterised as "treaty-based, limited functional delegations", comparing it with juxtaposed controls under the Channel Tunnel arrangements.

Where Caruana's opinion rests on instructions. Caruana calls the "purport and extent" of the Article 274 provisions "not clear". He records that the Attorney General "has informed and instructed" him that the role of the joint venture company is "limited to ensuring that the tender process is conducted in accordance with EU law and that the appointed commercial company complies with the relevant and specified Treaty requirements". His conclusion that Article 274 does not surrender sovereignty or jurisdiction over the airport holds "so long as" the company's role does not go beyond that role, giving as examples the company being the contracting employer of the commercial company, or the commercial company's contract or employees being under the laws or courts of a place other than Gibraltar. He also writes: "I am instructed that Gibraltar's obligations under the Treaty will be administered by Gibraltar's own competent constitutional authorities and enforced by its own authorities." Question 22 of the question register asks about the Article 274 joint venture company.

Caruana, paragraph 9. Caruana writes that under Articles 34(3) to 34(5) (and the proposed arrangements on Schengen), a person for whom there is an alert only in the Gibraltar databases and information systems "cannot be detained by Gibraltar without their consent and, if they do not, must be allowed to exit Gibraltar". The text of Article 34(5) is: where coercive action for arrest or detention is required on alerts that exist only in one side's databases, "the person shall not object to the arrest or detention; or alternatively the person shall be given the choice to be refused entry" (entry checks) or "to be required to exit" (exit checks). He writes that these provisions, "while not constituting concessions of Sovereignty to Spain or anyone else, curtail the legal effect and enforceability of Gibraltar's laws by its law enforcement agencies and of arrest warrants issued by Gibraltar's courts", in a way that "would not appear to be required by the exigencies of the common, collective control of access to and egress from the Schengen (plus Gibraltar) common space". Regulation 10 of the TGEU Implementation (Border Checks and Alerts) Regulations 2026 (LN 165/2026), made by the Government of Gibraltar, provides for the procedure under Article 34(5) in the course of border entry checks.

What each opinion covers. On the questions put to them (whether the treaty undermines UK sovereignty or jurisdiction over Gibraltar, or contains legal concessions on sovereignty), all three conclude that it does not (Caruana subject to his paragraph 8). Caruana's paragraphs 8 and 9 deal with two specific provisions, Article 274 (the airport) and Article 34 (arrest on alerts). This document has not set out everything else each opinion says; the opinions are in the sources list. Trinidad's opinion is marked "privileged and confidential" and was laid before Parliament.

Provisions in the case for were checked in the same way and are stated in the other documents in this set in the same words: Spain's right to refuse entry to third-country nationals does not extend to persons resident in Gibraltar, and Article 43(2) says residents who do not meet the other entry conditions "shall in any event not be prevented" from crossing the border crossing points to enter Gibraltar [Articles 33(4)(a)(ii), 43(2)]; where Spain's authorities require arrest or detention of a resident, the action "may only be carried out" by the authorities of the UK, for Gibraltar [Article 34(9)]; residents are exempt from the Entry/Exit System and ETIAS and no stamps are affixed [Article 42]; and obligations under the Social Security Protocol may not be suspended under Article 316 [Article 316(3)].

Looked for in the texts and not found: any provision on whether Spanish border officers at the airport booths carry weapons (Arrangement 4 addresses uniform only, paragraph 2.1.4; weapons are addressed only in Arrangements 5 and 7); any text of the pursuit declarations under Arrangement 5, paragraph 6.2; any figure for the Article 299 financial mechanism; any Gibraltar-side appeal route against an Article 46(2) travel prohibition; any reference to "Frontex" or the "European Border and Coast Guard" in the treaty or the seven arrangements.