The European Court of Justice has ruled that Gibraltar and the United Kingdom can be treated as a single member for certain aspects of EU law.
This could complicate the idea of Gibraltar finding a special status regarding the EU post-Brexit.
The ruling relates to a dispute between the Gibraltar Betting and Gaming Association and the UK tax authorities after a British law in 2014 introduced a duty to be paid by gambling companies for offshore bets placed by British consumers.
The court said that while Gibraltar did not form part of the UK, trade between the two could not be treated the same as trade between two different EU members, given the relationship between the UK and Gibraltar.
The court also said that this should not undermine the separate and distinct nature of Gibraltar.