The aim of this module is that students learn about legal frameworks of providing humanitarian action abroad with focus on labour law and tax law. It provides students with knowledge about main legal instruments referring to applicable labour law, jurisdiction in labour cases, characteristic of the situation of posted workers. In addition, students will learn about main regulations concerning taxation of humanitarian action with a focus on possible exemption.
The Founding Principles of the ILO and their Relevance Today
Basic concepts of labour/employment law (contract of employment)
Human rights movement and labour law
Jurisdiction in employment matters
Law applicable in employment matters
Posted (humanitarian) workers
Immunities and humanitarian workers employment disputes
The income tax implications for organizations involved in humanitarian actions
Income tax regime on donations for humanitarian activities
International income tax aspects of humanitarian actions
The impact of EU law and ECJ case law on cross-border non-profit activities. Outcomes stemming from the work on the proposal to introduce the European Foundation Statute
Impact of VAT and other indirect taxes on humanitarian actions
In conformity with the learning outcomes set out by the NOHA network, students should achieve the following learning outcomes by the end of this module:
Has a thorough knowledge about law applied to labour relations, with special focus on international instruments concerning choice of applicable law, jurisdiction and situation of posted workers; has an understanding of linkage between labour law and human rights law. Is aware of financial obstacles to provision of humanitarian assistance, including different types of taxes; is able to indicate main conventions concerning taxation of humanitarian assistance and average sums deducted by different actors.
Has demonstrated the ability to indicate main legal instruments applied to transfer of humanitarian assistance, can adapt a budget to different legal conditions in order to comply with national regulations, and is able to justify exemption of humanitarian assistance from national taxation law.
Has developed an open attitude towards acquiring new knowledge and understanding about professional developments in humanitarian action, is sensitive to different labour conditions and different cultures of work.
Teaching and learning methodology
Lecture in classroom. Q&A sessions.
At the end of the course written exam.
Assessment methods and criteria
Written exam (close-ended and open-ended questions) 80%.
Activeness during classes 20%.
90% of points - grade 5
80% of points - grade 4,5
70% of points – grade 4
60% of points – grade 3,5
Over 50% of points – grade 3
Last updated:15 November 2016