One of the key issues addressed in the Political Declaration is the need for a strong and level playing field in order to protect fair and open competition and to avoid divergent standards in areas such as environmental protection and workers` rights. The Protocol on Gibraltar shall apply until the end of the transitional period, with the exception of the provisions relating to citizens` rights, which shall also continue. The Protocol provides for the preparation for the application of the civil rights part of the VA and allows for the application of UNION legislation at Gibraltar airport if the United Kingdom and Spain reach an agreement on this point; justifies cooperation between Spain and the United Kingdom in the areas of taxation, environmental protection and fisheries, police and customs. The Memoranda of Understanding between the United Kingdom and Spain facilitate cooperation at operational level between the competent authorities of Gibraltar and Spain, in particular through the use of joint committees in the areas of citizens` rights, the environment, police, customs and tobacco. Read key government documents that outline Ireland`s priorities and approach in the Brexit negotiations. . . .