After a conceptual overview of the scope of the right to job stability, its relationship with other rights (right to work, right to access to employment, right to maintain employment) and its constitutional, international and legal regulation and the position of jurisprudence, the author goes on to discuss the complex picture presented to the employer before a decision to dismiss both from a legal perspective (compensation, replacement) and case law (damages, replacement) adding a paragraph called “others” the recount administrative consequences arising from said measure both labor (SUNAFIL) and tax (SUNAT) viewpoint.

El artículo no presenta resumen.

No contiene resumen

Luego de un breve repaso conceptual de los alcances del derecho a la estabilidad laboral, su relación con otros derechos (derecho al trabajo, derecho de acceso al empleo, derecho a conservar el empleo) y su regulación constitucional, internacional y legal, así como la posición de la jurisprudencia, el autor pasa a comentar el complejo panorama que se presenta al empleador ante una decisión de despido tanto desde la óptica legal (indemnización, reposición) como jurisprudencial (indemnización por daños, reposición) añadiéndose un acápite denominado “otros” para las relatar las consecuencias administrativas que surgen de la indicada medida tanto desde la óptica laboral (SUNAFIL) como tributaria (SUNAT).

The purchase of companies, mergers, spin-offs, reorganizations in general, constitute extremely complex operations that impact, of course, the underlying corporate relationships to the companies that are subject to them. There is also a natural effect on the taxation of corporations and people involved. However, a fundamental edge is the effect of said operations on the working relationships of personnel employed by the participating companies. In this article we analyze the aforementioned effect and the existence of responses by our legal system.

After a conceptual overview of the scope of the right to job stability, its relationship with other rights (right to work, right to access to employment, right to maintain employment) and its constitutional, international and legal regulation and the position of jurisprudence, the author goes on to discuss the complex picture presented to the employer before a decision to dismiss both from a legal perspective (compensation, replacement) and case law (damages, replacement) adding a paragraph called “others” the recount administrative consequences arising from said measure both labor (SUNAFIL) and tax (SUNAT) viewpoint.

El artículo no presenta resumen.