Following the Referendum on the UK’s Membership of the European Union (EU) the UK will leave the EU and Customs Union on the 29th of March 2019. Notwithstanding any favourable interim transition period, or subsequent Treaties, it is necessary for the Network to create a corporate structure within the EU that satisfies all the legal, regulatory, statutory and employment requirements in order that it may operate within the EU. The remaining 27 EU Member-States collectively represent the Network’s largest market.

Key to the Network’s business plan are the following:

  • Freedom of movement of Personnel and Goods
  • A multi-national/multi-lingual workforce
  • Customs Union – VAT and Duty/Carnet free movement of Goods and Services
  • AVMSD (Audiovisual Media Services Directive) Broadcast & Content Distribution

Customs Union & Freedom of Movement for Personnel & Equipment

The Customs Union enables the Free movement of people and goods within the EU. A key Network requirement is to employ a multi-national, multi-lingual work-force, Freedom of Movement is therefore of paramount importance, and subsequently requires the Network to maintain European Operations. The ability to freely move Equipment, and Outside Broadcast Facilities around Europe without the hindrance of Customs checks, Carnets, VAT and Duties being chargeable is of equal significance to planned Network operations, and is necessary to minimise production costs.


As important to the freedom of Movement of our Personnel or Equipment is the ability to legitimately minimise the Network’s exposure to VAT until it can be reclaimed. In order for the Network to be in a position to satisfactorily reclaim VAT, and benefit from rules on inter-country sales within the EU States, it is necessary for the Network to have a Corporate structure within the EU. Without such a structure the Network could lose as much as 27%, or an average 21% of its budget expenditure within the EU on unrecoverable VAT. Tier #1 budgets have been prepared to reflect the expected EU VAT rates and liabilities in specific nations; whereas in Tiers 2 & 3 the VAT rates and liabilities have been projected at 23% rate (as per Rep. of Ireland) in order to make corporate structures and planning interchangeable with each other; in order to maintain an element of flexibility at this stage of planning.

European Creative League Table

The European Creative League Table* is based on levels of: Digital Government; Broadcast Law; Levels of English; Creative Skills; Corruption; Transport Links; Standard of Living Index. The Top 5 EU Nations are:

  1. The Netherlands
  2. Republic of Ireland
  3. Republic of Estonia
  4. Malta
  5. Belgium