The government has made several changes to the regulations concerning the reporting and taxation of benefits in kind. The changes aim to simplify how employers apply the regulations in practice. Previously, gifts from employers were tax free only when they were part of the company's general scheme; however, this requirement has been repealed. The government has also decided that influenza and COVID-19 vaccines covered by employers will be tax free from 2021.
In recent years, the Department of Intellectual Property has cracked down on various forms of IP rights infringement such as counterfeiting and online piracy. Two recent developments from the start of 2021 show that state-level anti-infringement measures are having a positive effect on the market.
An amendment to the Federal Labour Law was recently published in the <i>Federal Official Gazette</i>, regulating employment relationships under the modality of remote working. This article answers employers' and employees' questions on the reform, including with regard to the definition of 'remote working', employers' special obligations with respect to remote workers and the introduction of flexible working hours for remote workers.
A Statement of Ambition
The Statement is one of ambition, which envisages Scotland as a leading Hydrogen Nation . It is a long term plan, which looks as far ahead as 2050 (when the UK s estimated demand for hydrogen is expected to be around 270TWh) and sets out what Scotland could do to build the hydrogen industry required to meet that demand. There is recognition that Scotland is at the early stages of commercial development and that deployment of hydrogen is a dynamic issue. With this in mind the Statement is to be reviewed as dynamic , responsive and to be regularly reviewed and refreshed by the Scottish Government.
On 18 October 2019 the Milan Tribunal ruled in a case concerning the removal of directors for alleged management irregularities. The tribunal highlighted some important principles regarding companies business continuity, as set out in Article 2086 of the Civil Code, which has been amended by the Crisis and Insolvency Code (Legislative Decree 14/2019).
Pursuant to the new wording of Article 2086 of the Civil Code, entrepreneurs and company directors must ensure that the company has adequate administrative and accounting structures (that fit the company s size and turnover) to allow for a timely assessment of:
any possible crises; or
any risks to the company s business continuity.