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This Section includes information on legal acts implementing new rules or amendments, published in the Official Journal of the Republic of Moldova, referring to corporate, employment, social, taxation, customs, environment, and other matters. This Section also includes draft legislation of any direct or indirect relevance to the Company; as well as the temporary legislative measures approved pursuant to the state of emergency in the Republic of Moldova.

In The Debrief, our Practice Leaders across CEE share updates on recent and upcoming legislation, consider the impact of recent court decisions, showcase landmark projects, and keep our readers apprised of the latest developments impacting their respective practice areas.

Finnish Hameenlinna Administrative Court made a historic resolution on 22.02.2024, in which it found that Wolt couriers are entrepreneurs, not employees. The question of whether platform employees are independent entrepreneurs or salaried employees is also relevant in Estonia. If and how can the resolution of the Finnish court affect how the activities of couriers would be qualified according to Estonian law?

On 14 February 2024 the Decision of the Constitutional Court of the Republic of Serbia no. IUz-60/2021 was published, which determines that the provision of Article 13, Paragraph 1 of the Law on Financial Support for Families with Children (“Off. Gazette of the RS”, no. 113/17, 50/18, 46/21 – Decision of the CC, 51/21 – Decision of the CC, 53/21 – Decision of the CC, 66/21, 130/21, 43/23 – Decision of the CC and 62/23), is not in accordance with the Constitution of the Republic of Serbia in the part that reads:

According to a draft legislation on digital companies issued at the end of 2023, “digital companies” would be exempt from paying public burdens and local business tax. Employees in employment relationships and the executives of companies could fulfil their tax payment obligations after their income through special public burden contributions.

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