Immigration Edition GSM Flash Alert

On 31 January 2021, the president of Ghana gave an update1 on the country’s coronavirus (COVID-19) infections and outlined measures which sought to reverse some of the restrictions that had earlier been relaxed (for related coverage, see GMS Flash Alert 2020-384, 2 September 2020).

Amongst the measures announced by the president, which took effect from Monday, 1 February 2021, are the revision of COVID-19 test fees at the airport for Economic Community of West African States (ECOWAS) nationals, and the re-imposition of restrictions on social gatherings such as weddings, parties, and funerals, until further notice. The country’s borders by land and sea remain closed to human traffic.

On March 3, 2020, the Court of Justice of the European Union (CJEU) rendered its decisions in three cases, (C-482/18), (C-323/18) and (C-75/18), each of which concerned aspects of Hungarian law. The CJEU decided that the EU freedom of establishment does not preclude Member States from levying a progressive tax on turnover, the actual burden of which is mainly borne by companies controlled from another Member State. The Court also ruled that Hungarian advertisement tax penalty regime disproportionately affected companies located in another EU Member State and was therefore contrary to the EU principle of freedom to provide services.

For more information, please refer to Euro Tax Flash Issue 426.

The fee for the mandatory COVID-19 test at the airport for ECOWAS nationals has been reduced from US$150 to US$50. This directive is expected to improve movement and business between ECOWAS countries, and should lower costs for travellers (and for employers with mobile employees).

However, the president is encouraging the use of virtual/visual platforms for work, meetings, and conferences where possible to reduce physical contact and lower the risk of coronavirus transmission.