Search result: 332 articles

x
Year 2017 x
ECJ Court Watch

Case C-68/17. Equal treatment

IR – v – JQ, reference lodged by the German Bundesarbeitsgericht on 9 February 2017

Journal European Employment Law Cases, Issue 3 2017
ECJ Court Watch

Case C-12/17. Parental leave

Maria Dicu – v – Ministerul Justiției, Consiliul Superior al Magistraturi, Curtea de Apel Suceava, Tribunalul Botoșani, reference lodged by the Romanian Curtea de Apel Cluj on 10 January 2017

Journal European Employment Law Cases, Issue 3 2017
ECJ Court Watch

ECJ 26 July 2017, case C-175/16 (Hälvä), Working time

Hannele Hälvä and Others – v – SOS-Lapsikylä ry, Finish case

Journal European Employment Law Cases, Issue 3 2017
Keywords Working time
Abstract

    Relief workers who look after children in a family environment for SOS-Lapsikyläry, so relieving the children’s foster carers, do not fall within the scope of the exception provided for in Article 17(1) of the Working Time Directive.

ECJ Court Watch

Case C-17/17. Insolvency

Grenville Hampshire – v – The Board of the Pension Protection Fund, reference lodged by the English Court of Appeal on 16 January 2017

Journal European Employment Law Cases, Issue 3 2017
ECJ Court Watch

ECJ 20 July 2017, case C-416/16 (Piscarreta Ricardo), Transfer of undertaking

Luís Manuel Piscarreta Ricardo – v – Portimão Urbis EM SA and Others, Portuguese case

Journal European Employment Law Cases, Issue 3 2017
Keywords Transfer of undertakings
Abstract

    The Acquired Rights Directive applies in a situation in which a municipal body was wound up and its activities transferred in part to another municipality and in part to a different body, and an employee on long term leave, whose employment contract was suspended and was therefore not working at the time, was still covered by the concept of ‘employee’ within the meaning of the Directive.

ECJ Court Watch

Case C-46/17. Fixed-term work and equal treatment

Hubertus John – v – Freie Hansestadt Bremen, reference lodged by the German Landesarbeitsgericht Bremen on 30 January 2017

Journal European Employment Law Cases, Issue 3 2017

    The period within which an employee can file a claim under the Regulations entitled “Contracts of Service for a Fixed Term” (which are Subsidiary Legislation under Maltese law) starts from when the employee became subject to less favourable treatment and not from when the employee could have known that the Regulations were being breached.


Matthew Brincat
Matthew Brincat is a partner with GANADO Advocates.
ECJ Court Watch

Case C-193/17. Fundamental rights

Cresco Investigation GmbH – v – Markus Achatzi, reference lodged by the German Oberster Gerichtshof on 13 April 2017

Journal European Employment Law Cases, Issue 3 2017

    In an international road transport case the Dutch Appellate Court held that working from a given place is not relevant when applying the Posted Workers Directive.


Zef Even
Zef Even is a lawyer with SteensmaEven, www.steensmaeven.com, and professor at the Erasmus University Rotterdam.

Amber Zwanenburg
Amber Zwanenburg is a lecturer at the Erasmus University Rotterdam.
ECJ Court Watch

ECJ 18 July 2017, case C 566/15 (Erzberger), Free movement of workers

Konrad Erzberger – v – TUI AG, German case

Journal European Employment Law Cases, Issue 3 2017
Keywords Free movement of workers
Abstract

    The exclusion of employees of a group, employed outside of Germany, from the right to vote and stand as candidates in elections of employee representatives on the supervisory board of the German parent company, is not contrary to the free movement of workers.

ECJ Court Watch

Case C-60/17. Transfer of undertakings

Ángel Somoza Hermo – v – Esabe Vigilancia, S.A., Fondo de Garantía Salarial (FOGASA), reference lodged by the Spanish Tribunal Superior de Justicia de Galicia on 6 February 2017

Journal European Employment Law Cases, Issue 3 2017
ECJ Court Watch

Case C-677/16. Fixed-term work

Lucía Montero Mateos – v – Agencia Madrileña de Atención Social de la Consejería de Políticas Sociales y Familia de la Comunidad Autónoma de Madrid, reference lodged by the Spanish Juzgado de lo Social No 33 de Madrid on 29 December 2016

Journal European Employment Law Cases, Issue 3 2017
Case Reports

2017/26 What is a collective agreement? (DK)

Journal European Employment Law Cases, Issue 3 2017
Keywords Collective labour law, Collective agreements
Authors Christian K. Clasen
AbstractAuthor's information

    On 2 June 2017, the Danish Eastern High Court decided that a statutory intervention by government was sufficient to enable derogation from the Working Time Directive (2003/88). The Directive can be derogated from by a collective agreement and although the statutory intervention was not a collective agreement, the High Court found that it was not inconsistent with that requirement.


Christian K. Clasen
Christian K. Clasen is a partner at Norrbom Vinding, Copenhagen.
Article

Report of the UNCOPUOS IISL-ECSL Symposium

Legal Models for Exploration, Exploitation and Utilization of Space Resources 50 Years after the Adoption of the Outer Space Treaty

Journal International Institute of Space Law, Issue 9 2017
Authors Jinyoung Choi, Claudiu-Mihai Taiatu and Qing Zhao
Author's information

Jinyoung Choi
Jinyoung Choi, LL.B., LL.M, Ph.D. Candidate, International Institute of Air and Space Law, Leiden University.

Claudiu-Mihai Taiatu
Claudiu-Mihai Taiatu, Attorney at Law and LL.M. Candidate, International Institute of Air and Space Law, Leiden University.

Qing Zhao
Qing Zhao, LL.M. Candidate, China University of Political Science and Law.


Article

Access_open Evaluating BEPS

Journal Erasmus Law Review, Issue 1 2017
Keywords tax avoidance, tax evasion, benefits principle
Authors Reuven S. Avi-Yonah and Haiyan Xu
AbstractAuthor's information

    This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.


Reuven S. Avi-Yonah
Reuven Avi-Yonah is Irwin I. Cohn Professor of Law, the University of Michigan.

Haiyan Xu
Haiyan Xu is Professor of Law, University of International Business & Economics, Beijing; SJD candidate, the University of Michigan.

    The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument.
    The PPT rule is (amongst others) applicable when ‘it is reasonable to conclude’ that a benefit (granted by a tax treaty) was one of the principal purposes of any arrangement/transaction. This requirement contains two elements: the reasonableness test and the principal purpose test.
    In literature it is observed that (i) the reasonableness test of the PPT rule could be contrary to the European Union’s principle of legal certainty; (ii) that the OECD PPT rule gives the tax authorities too much discretion and, therefore, is not in line with EU law and (iii) there is doubt whether the OECD PPT rule contains a genuine economic activity test and therefore is in contravention of the abuse of law case law of the CJEU.
    In this contribution, I defend that none of the above-mentioned reasons the OECD PPT rule is contrary to EU law. The only potential problem I see is that the OECD PPT rule is broader (no artificiality required) compared to the GAARs in Anti-Tax Avoidance Directive and the Parent–Subsidiary Directive.


Dennis Weber
Dennis Weber is a professor of European corporate tax law at the University of Amsterdam and director and founder of the Amsterdam Centre for Tax Law (ACTL).
Article

Access_open The Integrity of the Tax System after BEPS: A Shared Responsibility

Journal Erasmus Law Review, Issue 1 2017
Keywords flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Authors Hans Gribnau
AbstractAuthor's information

    The international tax system is the result of the interaction of different actors who share the responsibility for its integrity. States and multinational corporations both enjoy to a certain extent freedom of choice with regard to their tax behaviour – which entails moral responsibility. Making, interpreting and using tax rules therefore is inevitably a matter of exercising responsibility. Both should abstain from viewing tax laws as a bunch of technical rules to be used as a tool without any intrinsic moral or legal value. States bear primary responsibility for the integrity of the international tax system. They should become more reticent in their use of tax as regulatory instrument – competing with one another for multinationals’ investment. They should also act more responsibly by cooperating to make better rules to prevent aggressive tax planning, which entails a shift in tax payments from very expert taxpayers to other taxpayers. Here, the distributive justice of the tax system and a level playing field should be guaranteed. Multinationals should abstain from putting pressure on states and lobbying for favourable tax rules that disproportionally affect other taxpayers – SMEs and individual taxpayers alike. Multinationals and their tax advisers should avoid irresponsible conduct by not aiming to pay a minimalist amount of (corporate income) taxes – merely staying within the boundaries of the letter of the law. Especially CSR-corporations should assume the responsibility for the integrity of the tax system.


Hans Gribnau
Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University, The Netherlands.
Article

Access_open Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View

Journal Erasmus Law Review, Issue 1 2017
Keywords BEPS, value creation, tax structuring, international taxation
Authors Paul Lankhorst and Harmen van Dam
AbstractAuthor's information

    The international tax landscape is changing and it is changing fast. The political perception is that taxation of multinational enterprises is not aligned with the ‘economic activity’ that produces their profits (i.e. not aligned with ‘value creation’). The perception links ‘value creation’ with ‘employees and sales’.
    In the BEPS Project of the OECD, the OECD attempts to combat base erosion and profit shifting and to align taxation with value creation. In this article, the authors discuss the impact they expect BEPS to have on tax advisory and tax planning. The focus goes to BEPS Actions 7, 8-10 and 13.
    By maintaining the separate entity approach under BEPS for the taxation of multinationals, has the OECD been forced to ‘stretch’ existing rules beyond their limits? Will the created uncertainty lead to a shift from ‘aggressive tax planning’ by multinationals to ‘aggressive tax collection’ by tax administrations? Will the role of tax advisory change from advising on the lowest possible effective tax rate to a broader advice including risk appetite and public expectations?


Paul Lankhorst
Paul Lankhorst, MSc LLM, is tax adviser at Loyens & Loeff.

Harmen van Dam
Harmen van Dam, LLM, is tax partner at Loyens & Loeff.
Showing 161 - 180 of 332 results
1 2 5 6 7 9 11 12 13 16 17
You can search full text for articles by entering your search term in the search field. If you click the search button the search results will be shown on a fresh page where the search results can be narrowed down by category or year.