On February 28, 2014, the Colombian Government issued Decree 456 of 2014, whereby it established special tariffs applicable to the imports of clothing and shoes. The measure is a compound ad valorem (10%) and specific tariff (US$5) for imports of products classified under chapters 61, 62 and 62 of the Colombian Tariff Code, with prices under US$10 per kilogram, and to imports of products classified under chapter 64, with prices under US$7 per pair ...
For many HR professionals the responsibility for ensuring that their organisation can continue to employ migrant workers falls squarely at their door. This can prove daunting, especially for those with little or no business-immigration experience ...
In one of the few decisions of its kind, the UK High Court recently assessed the damages to be paid to a generic pharmaceutical company under a cross-undertaking in damages. While some aspects of the decision are specific to the UK pharmaceutical reimbursement scheme, the judgment will be a useful reference point for parties involved in similar litigation in Australia ...
Same sex couples will have the right to marry in England and Wales from 29 March 2014. Generally, same sex marriages will be treated in the same way as opposite sex marriages. However, in occupational pension schemes, surviving same sex spouses need only be treated in the same way as surviving civil partners and not as opposite sex spouses ...
THE FACTS On January 22, 2014, the Court of Appeal of Québec confirmed the 2012 decision of the Superior Court of Québec in Gilman v. Fieldturf Tarkett inc.2 At issue in this case was whether the payment of so-called “phantom share” bonuses were to be paid to employees whose employment was terminated by the company. The incentive program at issue was established for certain non- shareholder key employees of the company ...
Every year, several judgments are rendered in penal law cases involving occupational health and safety issues. However, judgments in an occupational health and safety context resulting from the laying of criminal negligence charges are more rare. While the sections of the Criminal Code1 which facilitate the filing of criminal negligence charges are now ten years old2, criminal negligence convictions in Quebec based on breaches of section 217 ...
The Central Bank of Brazil initiated a public hearing on 6 February to facilitate foreign investment. The Internet-delivered hearing will end on 7 April. The idea is to include under a single normative act the scattered provisions relating to fixed and variable income investment, as well as to portfolio investment. The measure is one of initiatives taken by the Central Bank within its Otimiza-BC program of cost reduction ...
Reform Scotland, the Edinburgh-based think tank, has proposed a wholesale reform of the UK public and private sector pension system. In its paper The Pension Guarantee, published on 27 February and available in full here, it identifies a number of issues with the current system and sets out recommendations for a possible solution ...
Last year, we reported on the Employment Tribunal’s decision in Walker v Innospec Limited (ET 2411316/2011) that a pension scheme’s failure to provide survivor’s benefits for civil partners equal to those provided for spouses was unlawful discrimination ...
The Government has announced that the right to request flexible working will extend to all employees from 30 June 2014. At the moment, only employees who have children under 17 (18 if the child is disabled) or other caring duties are able to request flexible working under the statutory regime. The new provisions had been due to come into force in April but delays to the Children and Families Bill caused a set-back. The Bill is expected to receive Royal Assent in March ...
The European Securities and Markets Authority (ESMA) has recently published a Q&A document on the application of the Alternative Investment Fund Managers Directive. The Q&A includes information on a number of matters, including the application of the remuneration rules. A copy has been added to the resources page of our AIFMD microsite ...
In a decision that will please rights holders, the Court of Justice of the European Union (‘CJEU’) ruled last week that goods sold by a website based outside the EU are protected by EU intellectual property law if they are sold to a person in the EU. Mr Blomqvist lived in Denmark. He ordered a watch described as a Rolex from a Chinese website which was then sent to him from Hong Kong. The Danish customs authorities held the parcel on suspicion that it was a counterfeit ...
Strategic Investment Act: The new Act on Strategic Investment in Croatia has achieved its goal of reducing administrative procedures and ensuring the speedy realisation of strategic projects in Croatia. In order to declare a project “strategic,” it must meet several criteria. Foremost, the project must be in accordance with spatial planning regulations. Also, the total amount of capital expense must be HRK 150 million (approx. EUR 19.6 million) or more ...
The HMRC policy on deduction of VAT on costs relating to investment management activities of an occupation pension scheme has altered with effect from 3 February 2014. The HMRC has confirmed that a pension scheme employer may be entitled to deduct VAT paid on services relating to the administration of its pension scheme and management of assets of the pension fund ...
On February 5, 2014, the Minister of Labour announced that as of May 1, 2014, the minimum wage will be increased by $0.20 an hour to $10.35 an hour. The hourly minimum wage of employees receiving tips will be increased to $8.90 an hour, which represents an increase of $0.15 an hour. Finally, the minimum wage payable to raspberry or strawberry pickers will continue to be established on a per kilogram picked basis. From May 1, 2014, this rate will be increased to $3 ...
In the recent case of Re Storm Funding Ltd, the High Court held that where contribution notices (CN) are issued to a number of companies following the failure to comply with a financial support direction:The contribution notices may in aggregate require payment of more than the actual employer debt in the scheme - a single contribution notice cannot be for more than that amount; and It follows that, under these multiple contribution notices, there scheme may recover more than t
Last December, the Minister of Employment and Social Solidarity unveiled the Quebec government's action plan with the goal of [translation] "correcting and restoring the situation of pension plans" ...
"Should I stay or should I go?" may be the question an employee asks himself when he faces a difficult working environment and considers filing for constructive dismissal. Constructive dismissal is when an employer indirectly encourages an employee to resign by failing to comply with the employment contract or one sidedly changing the employment terms without the employee's consent ...
On January 16, 2014, the Supreme Court of Canada1 affirmed the Court of Appeal of Québec2 judgment which authorized the class action brought against Vivendi Canada Inc. (“Vivendi”). This important decision confirms, among other things, that the rules for authorizing class actions in Quebec are more liberal than those in the common law provinces. THE FACTS Seagram Ltd. (“Seagram”), which was established in 1857, is a producer of wine and spirits ...
The Court of Appeal of Québec recently ruled on the criteria for distinguishing between an employment agreement and a contract for services in the case of Bermex international inc. v. Agence du revenu du Québec.1 It is worth noting that regardless of the fact that the parties labelled their agreement as a contract for services or an agreement with a self-employed worker, such a description is not binding on a court ...
Haynes and Boone, LLP’s Immigration Practice Group reminds employers with a need for Cap-Subject H-1B petitions – those applications that are subject to the annual numerical limit – that the filing window for Fiscal Year 2015 is about to open. Over the last three years, the Cap has been reached at a much earlier date. For Fiscal Year 2014, the Cap was reached within the first week of the filing period, which ended on April 5, 2013 ...
Based on a review of recent district court cases, uncertainty remains regarding the proper standard for certifying a Fair Labor Standards Act (“FLSA”) collective action in the Fifth Circuit Court of Appeals. The absence of a definitive test remains because the Fifth Circuit, in March 2013, avoided the opportunity to apply a stricter certification standard than the one the courts have been using. Apparently, the district courts are holding out for more definitive guidance ...
What North Carolina Law Says Employers have often ignored a separation notice from the Employment Security Commission and not provided any details as to reason for separation because it was not being contested or it was a non-charging situation. Ignoring the notices is no longer a good choice ...
RELIEF MEASURES EXTENSION On November 27, 2013, the Government of Québec published the Regulation Providing New Relief Measures for the Funding of Solvency Deficiencies of Pension Plans in the Private Sector (the “New Regulation”), which will come into effect on December 31, 2013 ...
