Below is a list of twelve federal employment laws particularly relevant to this course and to public and nonprofit management broadly. For each of these laws, please do the following:
1) Give a general description of the law (include information such as its purpose, prohibitions, and key provisions); and
2) Provide a description of a court case involving the law and preferably a public or nonprofit organizationâand the more recent, the better. Appropriately cite all cases and, if possible, include a web link for the article/source.
⪠Age Discrimination in Employment Act (ADEA)
⪠Americans with Disabilities Act (ADA)
⪠Civil Rights Act of 1964, Title VII
⪠Civil Rights Act of 1991
⪠Equal Pay Act
⪠Fair Labor Standards Act (FLSA)
⪠Family and Medical Leave Act (FMLA)
⪠Genetic Information Nondiscrimination Act of 2008 (GINA)
⪠Occupational Safety and Health Act
⪠Patient Protection and Affordable Care Act
⪠Pregnancy Discrimination Act
⪠Whistleblower Protection Act
PART B
Battling discriminatory practices in the workplaceâfor instance, in hiring, promoting, rewarding,
and administering adverse actionâis a central responsibility of public and nonprofit managers (and all
members of organizations for that matter). Thus, it is important for public and nonprofit managers to
well understand the concepts, legal liability, and managerial implications associated with workplace
discrimination.
Within human resource management, discriminatory practices or acts are often discussed as either
intentional (disparate treatment) or unintentional discrimination (disparate impact). For both of
these types of discrimination, please do the following:
1) Provide a detailed explanation (include information such as evidence, tests, defenses, and
protected classes); and
2) Describe/create a detailed example scenario in which this can occur with selection/promotion
practices or adverse action (i.e., formal discipline) in a public or nonprofit organization of your
choice (e.g., a police department, a city utilities division, or a nonprofit social services agency).
Sample Solution
reduction, which is not. 5 Applying abuse of law to VAT: Halifax 5.1.1 Refining the subjective element The subjective element alluded to in Emsland Stärke has been refined further by Halifax. According to Pistone, Halifax is regarded as the landmark decision on abuse for value-added tax (VAT) purposes. Among these is the fact the Court defined abuse in this area as a circumvention of tax rules through transactions, essentially driven by tax reasons. Secondly, Halifax also confirmed the previous case law on tax avoidance; it underlined that the existence of objective factors was sufficient for the existence of abusive practices. 5.1.2 âArtificialityâ and âpurposeâ Halifax concerned a banking company who established call centres for its business. Instead of recovering only 5% of the VAT paid on construction works, Halifax set up a scheme which enabled it to recoup the full amount of VAT incurred through various transactions involving different companies in the Halifax group. The main issue which needed clarification was essentially: âHas the person performing a transaction constituting supply, the right to deduct the input VAT, where such a transaction on which that right is based has been concluded with the sole purpose of tax avoidance?â The Court agreed with the Opinion of Advocate General Maduro insofar as the finding of âartificialâ in the transactions should not be based on the subjective intentions of those claiming the Community right. Instead, emphasis was placed on the finding that the conduct in question could not possibly have any other purpose than to trigger the provisions of Community law in a manner contrary to their purpose. In addition, the Court also had to consider whether it was apparent from objective factors that obtaining a tax advantage was the essential aim of the transactions. In conclusion, the Court affirmed a less stringent approach towards determining abuse in matters of indirect taxation. 5.2 The concept of abuse in Part Service In Part Service, the concept of abuse was once more discussed in relation to VAT. The referring court requested guidance on whether or not an abusive practice could be fo>
reduction, which is not. 5 Applying abuse of law to VAT: Halifax 5.1.1 Refining the subjective element The subjective element alluded to in Emsland Stärke has been refined further by Halifax. According to Pistone, Halifax is regarded as the landmark decision on abuse for value-added tax (VAT) purposes. Among these is the fact the Court defined abuse in this area as a circumvention of tax rules through transactions, essentially driven by tax reasons. Secondly, Halifax also confirmed the previous case law on tax avoidance; it underlined that the existence of objective factors was sufficient for the existence of abusive practices. 5.1.2 âArtificialityâ and âpurposeâ Halifax concerned a banking company who established call centres for its business. Instead of recovering only 5% of the VAT paid on construction works, Halifax set up a scheme which enabled it to recoup the full amount of VAT incurred through various transactions involving different companies in the Halifax group. The main issue which needed clarification was essentially: âHas the person performing a transaction constituting supply, the right to deduct the input VAT, where such a transaction on which that right is based has been concluded with the sole purpose of tax avoidance?â The Court agreed with the Opinion of Advocate General Maduro insofar as the finding of âartificialâ in the transactions should not be based on the subjective intentions of those claiming the Community right. Instead, emphasis was placed on the finding that the conduct in question could not possibly have any other purpose than to trigger the provisions of Community law in a manner contrary to their purpose. In addition, the Court also had to consider whether it was apparent from objective factors that obtaining a tax advantage was the essential aim of the transactions. In conclusion, the Court affirmed a less stringent approach towards determining abuse in matters of indirect taxation. 5.2 The concept of abuse in Part Service In Part Service, the concept of abuse was once more discussed in relation to VAT. The referring court requested guidance on whether or not an abusive practice could be fo>
