Boletines 2017
Boletines 2017
Maternity leave extended to fathers
In judgment C-005 of January 18, 2017, the Constitutional Court decided the public action of unconstitutionality filed against numeral 1° of article 239 and numeral 1° of article 240 of the Substantive Labor Code (CST), which establish that: "no female worker may be dismissed for reasons of pregnancy or breastfeeding" and that, "in order to dismiss a female worker during the period of pregnancy or the three months following childbirth, the employer needs the authorization of the Labor Inspector, or of the Municipal Mayor in places where that official does not exist. "
The tax classification of joint ventures (II)
The framing of joint venture accounts
The debt / equity dilemma
Good capitalism and state intervention in private enterprise
The contribution of money in usufruct
Vesting in corporate law
Dividends, permanent establishments and double taxation
Doctrinal development of in-kind contributions
Right to enhanced occupational stability
The Ministry of Labor, through Concept No. 106368 of June 05, 2017, reiterated that the Constitutional Court, in Ruling SU-049 of 2017, unified its jurisprudence in relation to the concept called "Enhanced Occupational Stability" which represents an evolution of the concept of "Enhanced Labor Stability", for cases in which a person is in a condition of physical, sensory and psychic disability, making such stability applicable, to persons linked by Service Contract and/or Apprenticeship Contracts.