After Brexit, some agreements will apply during the transition period. However, after the transition period, agreements still need to be negotiated between stakeholders.  The impact of Brexit on Gibraltar concerns the status of Gibraltar after the UK`s withdrawal from the European Union. The UK left the EU on 31 January 2020 after voting to withdraw from the 2016 referendum and formally informing the EU of its intention to withdraw in March 2017. Gibraltar is not part of the United Kingdom, but unlike all other British overseas territories, part of the European Union was like the United Kingdom. She took part in the Brexit referendum and, after the UK left, ceased to be part of the EU after the UK left. The European Council has published a set of guidelines for EU-27 withdrawal negotiations. These guidelines state in Basic Principle 22 that “after the UK`s withdrawal from the EU, no agreement between the EU and the United Kingdom can be applicable to the territory of Gibraltar without the agreement between the Kingdom of Spain and the United Kingdom.”  The pro-Brexit Conservative, M.P. Jack Lopresti, found it shameful that the EU was trying to give Spain an effective veto over the future of british territory, ignoring the will of the people of Gibraltar.  Foreign Secretary Boris Johnson again reacted to the UK`s commitment to Gibraltar.
 It is no secret that Gibraltar has been one of the most complex issues in the Brexit negotiation process. As a result, the problem was addressed in a specific protocol attached to the withdrawal agreement, which contains specific rules for Gibraltar, particularly during the transition period. Article 182 of the withdrawal agreement states that the Gibraltar Protocol “is an integral part of this agreement”. Therefore, both the agreement and the protocol are legally binding. This protocol (pages 495-502 of the document) obliges the parties to cooperate in four specific areas: citizens` rights, tobacco, the environment and cooperation in the field of police and customs, and obliges them to conclude a treaty on taxation and the protection of financial interests.