Fight against fraud / Inspectors propose to the Ministry of Finance a series of measures so that large estates contribute more. They ask to strengthen the control of relocations of fiscal residence between communities.

The Justice of the European Union is inclined so that the paid leave that coincides with vacation periods and librazas is not compensated. This is established by the conclusions of the EU’s general counsel Henrik Saugmandsgaard guidelines that the Court of Justice of the EU (CJEU), which finalizes its sentence, usually follows in most cases. This opinion of the Advocate General, who considers that EU law does not preclude a regulation of national regulations and collective agreements that does not provide for paid leave to be granted when the circumstances justifying its granting occur on days when there is no It works, it departs from the CJEU jurisprudence regarding the casualties that occur in vacation periods, on which it has ruled that they must be compensated.

The case being tried is a Spanish conflict that confronts Dia with the UGT, CCOO and Federation of Independent Trade Workers (Fetico) unions.

The Workers’ Statute (ET) regulates in its article 37 the permits paid for marriage, hospitalization of a family member, moving, for going to vote or being forced to be at an electoral table, to carry out union functions, and for the indispensable time for carrying out prenatal exams and techniques for preparing for childbirth.

Article 46 of the Dia collective agreement improves the ET and also grants paid leave for the precise time and with justification when, due to illness, the worker requires attendance at a medical office at times coinciding with his workday; for the hours required to attend final exams when official studies are taken. And it gives up to three more days of cumulative leave, one by one, to any of the cases provided to accompany a child under the age of 16 for medical assistance; marriage of relatives up to the second degree, and examination of the driving license and attendance to signatures of notarial documents necessary for the acquisition or sale by the housing worker that must be done personally and coincide with the worker’s working day.

Both in article 46 of the Dia agreement and in article 37 of the ET it is indicated, with respect to the marriage permit, that its duration must be computed in calendar days. These articles do not contain any precision regarding the other permits or regarding the day on which the marriage permit should begin to count.

The Supreme Court ruled on February 13, 2018, in a judgment that does not constitute jurisprudence, that in the cases in which the event causing the paid leave occurs on a non-working day, to which the holiday is assimilated, the start of the leave must defer to the first following business day. But he did not comment on the rest of the days, which implied that if one of them were a holiday, the company should not compensate it.

This sentence gave rise to more lawsuits, such as the one that was filed between Dia and the unions before the National Court, which decided to ask the CJEU for a preliminary ruling.

The unions were demanding that Dia should be compensated for leave that coincides with vacations for the first and subsequent days. The Hearing emphasized that to dismiss the demands would suppose that the workers had to take care of the necessity situations for which the paid permissions are foreseen coinciding with rest periods guaranteed by the EU Law, which raises doubts about the scope of the interpretation. of Directive 2003/88.

The attorney general concludes that the protection of the coincidence between leaves and annual vacations, which is based on their different purpose, should not be extended to cases in which the worker is not simultaneously unable to work and rest. These permits “have a different nature and pursue different purposes. These are authorizations to interrupt the execution of the employment contract, lasting from a few hours to several days, which aim to improve the reconciliation of the worker’s professional responsibilities with those of his private or family life, in days in which you have to work for the company ”.

The worker can claim the paid leave for reasons that are not related to the professional activity, the attorney general insists, and warns that a case-by-case assessment could lead to the absurdity of having to decide what happens if a worker takes care of their parent or of your sick child during the holidays or if you make the decision not to rest.