The new regulation treats it as a social right and introduces important new features ranging from the creation of a kind of sandbox for the development of mobility projects to the amendment of the Workers’ Statute to promote sustainable work-related travel.
Several courts have pronounced on the special pricing rule for transfers of unlisted shares and in particular on how to apply the rule to transfers of shares in dormant or newly created companies. They have also pronounced on the burden of proof in relation to market value and on whether a limited review is a valid procedure for examining these transactions.