The EU Digital Covid-19 certificate is set to play a bigger role in travel across Europe. AP
The EU Digital Covid-19 certificate is set to play a bigger role in travel across Europe. AP
The EU Digital Covid-19 certificate is set to play a bigger role in travel across Europe. AP
The EU Digital Covid-19 certificate is set to play a bigger role in travel across Europe. AP

New Europe travel rules: how the EU Covid passport will combat virus surge


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The wave of coronavirus washing over Europe has prompted the European Union to update its Covid passport system for travel within and outside the region.

The bloc's Health Commissioner Stella Kyriakides said new travel rules will be adopted this week, with the EU Digital Covid-19 certificate a “meeting point” for co-ordination of travellers' movements inside Europe.

The core of the amended system will see the emphasis shift to travellers' Covid-19 status, rather than the country from which they have travelled.

This means that EU countries will adjust their quarantine policies to target those without a valid EU Digital Covid-19 Certificate.

“We need to avoid fragmentation”, she told the European Parliament, as she previewed the measures.

Unvaccinated EU citizens can still travel

Ursula von der Leyen, president of the EU Commission, has warned of a “pandemic of the unvaccinated”, but the EU is not going down the route of barring its unvaccinated citizens from travelling. Instead test results will offer a second pillar for travellers.

EU officials have been at pains to state there will be no discrimination between the vaccinated and unvaccinated. Instead, a valid negative test uploaded to the EU Digital Covid-19 Certificate will be enough to allow for unrestricted travel.

The new Brussels rules take on this and state essential workers' quarantine rules will be toughened. Previously essential workers have been allowed to skip quarantine, but the bloc will seek to end these exemptions.

Elsewhere, the EU-wide consensus for a more liberal approach may yet be at odds with some of its most prominent members, which are prioritising a rapid expansion of overall vaccination rates as opposed to the level of infections.

Germany is battling a spike in infections having recently announced that people from Belgium, Ireland, Greece and the Netherlands who are not vaccinated or recovered from the virus will have to self-isolate upon arrival,

Locked-down Austria is imposing fines of up to 3,600 euros ($4,058) on those who refuse to get a coronavirus vaccine once mandatory inoculations kick in next year. Leisure travel to the country is banned until December 13.

  • A man takes part in a demonstration against coronavirus restrictions in Vienna, Austria. AP Photo
    A man takes part in a demonstration against coronavirus restrictions in Vienna, Austria. AP Photo
  • Demonstrators pose for a picture. Reuters
    Demonstrators pose for a picture. Reuters
  • Demonstrators hold flags during the protest. Reuters
    Demonstrators hold flags during the protest. Reuters
  • Police officers stand guard as demonstrators gather to protest against the Covid-19 measures in Vienna. Reuters
    Police officers stand guard as demonstrators gather to protest against the Covid-19 measures in Vienna. Reuters
  • Thousands of demonstrators gathered. Reuters
    Thousands of demonstrators gathered. Reuters
  • The Austrian government has announced a nationwide lockdown to contain the quickly rising coronavirus infections in the country. AP Photo
    The Austrian government has announced a nationwide lockdown to contain the quickly rising coronavirus infections in the country. AP Photo
  • People take part in a demonstration against the country's coronavirus restrictions in Vienna. AP Photo
    People take part in a demonstration against the country's coronavirus restrictions in Vienna. AP Photo
  • Police officers check the identity of demonstrators during a rally held by Austria's far-right Freedom Party FPOe. AFP
    Police officers check the identity of demonstrators during a rally held by Austria's far-right Freedom Party FPOe. AFP

Prior to the next EU leaders’ summit on December 16-17, EU officials are addressing the issue of vaccine hesitancy and how to combat it. The bloc is hoping the hassle of regular testing to allow travel will spur many currently unvaccinated citizens to get a jab.

Covid booster shots weighed

Scientific evidence suggests vaccines offer waning protection after six months. The new updates to the EU Covid digital pass will take into account people who have received their booster shots.

New EU travel rules aren't binding

The commission’s proposals on non-essential travel are not binding for member states.

Currently, countries can require quarantine or testing if people come from an area with a high enough infection rate, and can impose stricter restrictions on people travelling to or arriving from areas coded “dark red” on the EU’s common map.

The framework will lay out recommendations for approaching travel from outside the EU. Rules for access to restaurants and public events are set by national governments.

Europe Covid latest — in pictures

  • A Father Christmas figure holds Covid-19-related hygiene instructions for visiting the Christmas market in Hagen, western Germany. AFP
    A Father Christmas figure holds Covid-19-related hygiene instructions for visiting the Christmas market in Hagen, western Germany. AFP
  • People wait to be vaccinated below Albrechtsburg castle and the cathedral in Meissen, Germany. AP
    People wait to be vaccinated below Albrechtsburg castle and the cathedral in Meissen, Germany. AP
  • A pupil at the Petri primary school in Dortmund, western Germany. AFP
    A pupil at the Petri primary school in Dortmund, western Germany. AFP
  • A drive-in vaccination centre at Lanxess Arena in Cologne, Germany. Reuters
    A drive-in vaccination centre at Lanxess Arena in Cologne, Germany. Reuters
  • Shoppers in face masks at a Christmas market in Frankfurt, Germany. Bloomberg
    Shoppers in face masks at a Christmas market in Frankfurt, Germany. Bloomberg
  • People in a queue reported to be 700 metres long wait to be vaccinated at the Philharmonic Hall in the northern German city of Hamburg. AFP
    People in a queue reported to be 700 metres long wait to be vaccinated at the Philharmonic Hall in the northern German city of Hamburg. AFP
  • A medical worker administers a vaccine to a patient in a dressing room at the Theatre de Verdure vaccination centre in Nice, France. Reuters
    A medical worker administers a vaccine to a patient in a dressing room at the Theatre de Verdure vaccination centre in Nice, France. Reuters
  • Cyclists on a 'coronapiste', a temporary cycle path created during the pandemic in Paris, France. Mayor of Paris Anne Hidalgo set up about 60 kilometres of new cycling roads to take pressure off public transport during the pandemic. AFP
    Cyclists on a 'coronapiste', a temporary cycle path created during the pandemic in Paris, France. Mayor of Paris Anne Hidalgo set up about 60 kilometres of new cycling roads to take pressure off public transport during the pandemic. AFP
  • A healthcare worker administers a vaccine during a vaccination campaign for foreign tourists in Benidorm, Spain. AFP
    A healthcare worker administers a vaccine during a vaccination campaign for foreign tourists in Benidorm, Spain. AFP
  • Visitors have their Covid-19 health passes checked at the Christmas market in Trento, Italy, on its opening weekend. Reuters
    Visitors have their Covid-19 health passes checked at the Christmas market in Trento, Italy, on its opening weekend. Reuters
  • Health workers administer booster shots at San Giovanni Addolorata Hospital in Rome, Italy. EPA
    Health workers administer booster shots at San Giovanni Addolorata Hospital in Rome, Italy. EPA
  • The closed Christmas market next to Stephen's Cathedral, which would normally be packed with crowds of people, in Vienna, Austria. The country is under a nationwide lockdown. AFP
    The closed Christmas market next to Stephen's Cathedral, which would normally be packed with crowds of people, in Vienna, Austria. The country is under a nationwide lockdown. AFP
  • An unusually quiet street decorated with Christmas lights in Vienna, Austria. AFP
    An unusually quiet street decorated with Christmas lights in Vienna, Austria. AFP
  • People queue to receive a vaccine in Vienna, Austria. AP
    People queue to receive a vaccine in Vienna, Austria. AP
  • Police patrol the centre of the northern city of Zwolle, where an emergency order is in force after three nights of unrest in the Netherlands over new Covid-19 measures. AFP
    Police patrol the centre of the northern city of Zwolle, where an emergency order is in force after three nights of unrest in the Netherlands over new Covid-19 measures. AFP
Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Essentials

The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours 
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.

RACE CARD

6.30pm: Maiden (TB) Dh82,500 (Dirt) 1,200m

7.05pm: Maiden (TB) Dh82,500 (D) 1,900m

7.40pm: Handicap (TB) Dh102,500 (D) 2,000m

8.15pm: Conditions (TB) Dh120,000 (D) 1,600m

8.50pm: Handicap (TB) Dh95,000 (D) 1,600m

9.25pm: Handicap (TB) Dh87,500 (D) 1,400m

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

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Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

The low down on MPS

What is myofascial pain syndrome?

Myofascial pain syndrome refers to pain and inflammation in the body’s soft tissue. MPS is a chronic condition that affects the fascia (­connective tissue that covers the muscles, which develops knots, also known as trigger points).

What are trigger points?

Trigger points are irritable knots in the soft ­tissue that covers muscle tissue. Through injury or overuse, muscle fibres contract as a reactive and protective measure, creating tension in the form of hard and, palpable nodules. Overuse and ­sustained posture are the main culprits in developing ­trigger points.

What is myofascial or trigger-point release?

Releasing these nodules requires a hands-on technique that involves applying gentle ­sustained pressure to release muscular shortness and tightness. This eliminates restrictions in ­connective tissue in orderto restore motion and alleviate pain. ­Therapy balls have proven effective at causing enough commotion in the tissue, prompting the release of these hard knots.

Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5

Updated: November 24, 2021, 1:08 PM