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The European Commission (EC) on May 13, outlined its recommendations for a phased approach to reopening borders and restoring transport services and connectivity. The aim is to ensure that key enablers of the EU and the global economy, and fundamental parts of daily lives of EU citizens, (transport services and connectivity) are progressively restored as far as conditions allow. It also seeks a return to the unrestricted free movement of persons and the integrity of the Schengen area. The recommendations follow earlier ones put forward on April 15, in the Joint European Roadmap on lifting COVID-19 containment measures.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.