Portugal: Tax Regime For Non-Habitual Residents

Decree-Law nr 249/2009, of September 23, introduced several changes to the IRS Code[1], by creating the non-habitual residents regime (RNH), with a more favourable tax regime than the general tax regime, with the aim of attracting to the Portuguese territory, highly qualified and high net worth individuals.  1. Qualifying Conditions This regime is applicable to all […]

European Court Of Human Rights: Privacy And Disclosure

In this case, it was a German daily that published a photo of a well-known weather host in Germany, held in precautionary detention on a rape charge. In its judgement of 10 January 2019 (Bild and Axel Springer/ Germany), the European Court of Human Rights deemed that the decision of the German court that ruled the […]

Wistleblowing: Review Of Situation In Switzerland (Article In French)

Whistleblowing : état des lieux 1. Introduction To blow the whistle, soit “lancer un coup de sifflet”, est l’acte par lequel un employé (ancien ou actuel) révèle des pratiques illégales, immorales ou illégitimes dont l’employeur a la maîtrise, à une personne ou à un organisme susceptible de remédier à la situation. Ainsi n’est pas un […]

Portugal: Immigration Rules And Golden Visa And EU Blue Card

On July 4, 2007, was published Law nr 23/2007, which foresees the conditions and entry procedures stay periods and removal of foreign citizens from the Portuguese territory. Since Law nr 23/2007 has entered into force the same has been amended three times, the first amendment has occurred on August 9, 2012, through Law nr 29/2012, […]

French Secrecy Of Sources

Does secrecy of judicial inquiries – one of the keystones of the French criminal justice system – still exist today? Day after day, news reports cast a doubt. And yet, in its judgement of 9 January 2019 (17-84.026), the Criminal Chamber of the Cour de Cassation ruled that the secrecy of the judicial investigation or inquiry […]

Carpooling In A Company Car

In France, using a company car to carpool, notably through platforms such as Blablacar, may constitute misconduct that may lead to the employee’s being dismissed. The Rennes court of appeal, on 31 August 2018, dismissed an industrial tribunal ruling that deemed that such practice did not constitute real grounds for terminating employment. Despite there being no provision […]