多米诺骨牌舞:义务的相互性与确定爱尔兰的就业地位

IF 1 4区 社会学 Q3 INDUSTRIAL RELATIONS & LABOR
Michael Doherty
{"title":"多米诺骨牌舞:义务的相互性与确定爱尔兰的就业地位","authors":"Michael Doherty","doi":"10.1093/indlaw/dwae018","DOIUrl":null,"url":null,"abstract":"It has taken a while, but what has been described as the first ‘gig economy’ case has been decided by the Irish Supreme Court. Although the case did not involve the use of a platform to organise work, it did require the Supreme Court to rule on the question of the employment status of pizza delivery drivers, all of whom were labelled as ‘independent contractors’ in the contracts between the company and the drivers. The case was taken by Revenue, which contended that the drivers, in fact, should have been classified as employees for tax purposes. The Supreme Court took the opportunity to present a long and detailed judgment on the correct approach to determining employment status, and, in particular, on the role of ‘mutuality of obligations’ in this consideration, with an extensive review of case law from the UK. This analysis discusses the case, with a particular emphasis on the view taken by the Court on mutuality of obligations in the context of ‘casual work’.","PeriodicalId":45482,"journal":{"name":"Industrial Law Journal","volume":"126 1","pages":""},"PeriodicalIF":1.0000,"publicationDate":"2024-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Domino Dancing: Mutuality of Obligation and Determining Employment Status in Ireland\",\"authors\":\"Michael Doherty\",\"doi\":\"10.1093/indlaw/dwae018\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"It has taken a while, but what has been described as the first ‘gig economy’ case has been decided by the Irish Supreme Court. Although the case did not involve the use of a platform to organise work, it did require the Supreme Court to rule on the question of the employment status of pizza delivery drivers, all of whom were labelled as ‘independent contractors’ in the contracts between the company and the drivers. The case was taken by Revenue, which contended that the drivers, in fact, should have been classified as employees for tax purposes. The Supreme Court took the opportunity to present a long and detailed judgment on the correct approach to determining employment status, and, in particular, on the role of ‘mutuality of obligations’ in this consideration, with an extensive review of case law from the UK. This analysis discusses the case, with a particular emphasis on the view taken by the Court on mutuality of obligations in the context of ‘casual work’.\",\"PeriodicalId\":45482,\"journal\":{\"name\":\"Industrial Law Journal\",\"volume\":\"126 1\",\"pages\":\"\"},\"PeriodicalIF\":1.0000,\"publicationDate\":\"2024-07-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Industrial Law Journal\",\"FirstCategoryId\":\"90\",\"ListUrlMain\":\"https://doi.org/10.1093/indlaw/dwae018\",\"RegionNum\":4,\"RegionCategory\":\"社会学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"INDUSTRIAL RELATIONS & LABOR\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Industrial Law Journal","FirstCategoryId":"90","ListUrlMain":"https://doi.org/10.1093/indlaw/dwae018","RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"INDUSTRIAL RELATIONS & LABOR","Score":null,"Total":0}
引用次数: 0

摘要

虽然花费了一些时间,但爱尔兰最高法院还是对被称为首例 "演出经济 "案件做出了裁决。虽然该案并不涉及利用平台组织工作,但它确实要求最高法院对披萨外卖司机的就业身份问题做出裁决,在公司与司机签订的合同中,所有司机都被标注为 "独立承包商"。此案由税务局受理,税务局认为这些司机实际上应被归类为税务目的的雇员。最高法院借此机会就确定雇佣身份的正确方法,特别是 "义务的相互性 "在这一考虑中的作用,做出了冗长而详细的判决,并对英国的判例法进行了广泛的回顾。本分析报告讨论了此案,特别强调了法院在 "临时工作 "背景下对义务相互性所持的观点。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Domino Dancing: Mutuality of Obligation and Determining Employment Status in Ireland
It has taken a while, but what has been described as the first ‘gig economy’ case has been decided by the Irish Supreme Court. Although the case did not involve the use of a platform to organise work, it did require the Supreme Court to rule on the question of the employment status of pizza delivery drivers, all of whom were labelled as ‘independent contractors’ in the contracts between the company and the drivers. The case was taken by Revenue, which contended that the drivers, in fact, should have been classified as employees for tax purposes. The Supreme Court took the opportunity to present a long and detailed judgment on the correct approach to determining employment status, and, in particular, on the role of ‘mutuality of obligations’ in this consideration, with an extensive review of case law from the UK. This analysis discusses the case, with a particular emphasis on the view taken by the Court on mutuality of obligations in the context of ‘casual work’.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
1.90
自引率
20.00%
发文量
30
期刊介绍: Industrial Law Journal is established as the leading periodical in its field, providing comment and in-depth analysis on a wide range of topics relating to employment law. It is essential reading for practising lawyers, academics, and lay industrial relations experts to keep abreast of newly enacted legislation and proposals for law reform. In addition Industrial Law Journal carries commentary on relevant government publications and reviews of books relating to labour law.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信