Commission Implementing Decision (EU) 2021/2300 of 21 December 2021 establishing the equivalence, for the purpose of facilitating the right of free movement within the Union, of COVID-19 certificates issued by Taiwan (This Decision should not be interpreted as reflecting any official position of the European Union with regard to the legal status of Taiwan.) to the certificates issued in accordance with Regulation (EU) 2021/953 of the European Parliament and of the Council (Text with EEA relevance)