United States: King v. Burwell: A “Straightforward Case Of Statutory Construction”?

This is the 47th in a series of WorkCite articles concerning the Patient Protection and Affordable Care Act and its companion statute, the Health Care and Education Reconciliation Act of 2010 (referred to collectively as the Act). This article discusses the oral argument at the Supreme Court yesterday in King v. Burwell, No. 14-114. King is the well-publicized case challenging a regulation of the Internal Revenue Service (IRS) under the Act, Section 1.36B-2(a)(1), allowing […]

By | March 11th, 2015 ||

Italy: Financial Law 2015: Social Security Exemption For New Hirings

INTRODUCTION
With the definitive publication of the Financial Law for 2015 (Law nr. 190, dated December 23 2014, published in the Italian Official Gazette nr. 300 dated December 29 2014), relevant news have been enforced for new employment allowances.

A tax allowance for hiring at indefinite time has been introduced, but at the same time has been revoked the allowance foreseen in case of hiring of long-time unemployed people.

The new provisions have a lot of shadows […]

By | March 11th, 2015 ||

UK: Contractual Flexibility Clauses Must Be Clear And Unambiguous To Give An Employer A Right To Make Unilateral Changes

In the case of Norman and others v National Audit Office UKEAT/0276/14, the Employment Appeal Tribunal (“EAT”) confirmed that flexibility clauses in employment contracts which seek to give employers the right to make unilateral changes to the contract’s terms will be interpreted restrictively against employers.

In reaching its decision, the EAT overturned an Employment Tribunal’s decision that the National Audit Office (“NAO”) had the power to unilaterally vary its employees’ contracts in relation to their […]

By | March 11th, 2015 ||