The issue of cross-border portability of supplementary (occupational) pension rights for ED workers and self-employed has been discussed for more than fifteen years. The free movement of persons is one of the fundamental goals of the ED. Currently labour mobility is impeded by the lack of a clear framework protecting supplementary pension entitlements for workers and self-employed persons who move across different Member States for employment purposes. The challenge of providing enhanced social security and adequate pensions, in the light of demographic changes, further puts emphasis on the need for the ED working population to be able to move to different Member States for employment without being penalised, through reduced pension entitle...
Although the issue of portability of occupational pension rights has been high on the European Union...
Incompatibility of pension schemes in the different EU member states is major headache for human res...
The fact that pension consists of three cashflows that can be taxed at different points in time has ...
European Union legislation on portability of supplementary pension rights accrued by private sector ...
Over the past 40 years, the European Union (EU) has developed the most advanced system of coordinati...
Over the past 40 years, the European Union (EU) has developed the most advanced system of coordinati...
The encouragement of the accrual of an adequate retirement income has the attention, not only of nat...
This dissertation studies European (second-pillar/occupational) pension law from the perspective of ...
Defence date: 28 November 2014Examining Board: Professor Marie-Ange Moreau, Université Lumière Lyon...
International audienceThe European Union appears to be promoting at the same time both cross-nationa...
This thesis contributes to the debate on the role and efficacy of pension portability regimes in ens...
In my dissertation with the title European tax law aspects of cross-border pensions, a study based o...
For majority of people, pensions are the most important income replace- ment benefit, when the abili...
The European Union appears to be promoting at the same time both cross-national mobility of workers ...
Discussion of problems posed by defined benefit occupational pension plans to the free circulation o...
Although the issue of portability of occupational pension rights has been high on the European Union...
Incompatibility of pension schemes in the different EU member states is major headache for human res...
The fact that pension consists of three cashflows that can be taxed at different points in time has ...
European Union legislation on portability of supplementary pension rights accrued by private sector ...
Over the past 40 years, the European Union (EU) has developed the most advanced system of coordinati...
Over the past 40 years, the European Union (EU) has developed the most advanced system of coordinati...
The encouragement of the accrual of an adequate retirement income has the attention, not only of nat...
This dissertation studies European (second-pillar/occupational) pension law from the perspective of ...
Defence date: 28 November 2014Examining Board: Professor Marie-Ange Moreau, Université Lumière Lyon...
International audienceThe European Union appears to be promoting at the same time both cross-nationa...
This thesis contributes to the debate on the role and efficacy of pension portability regimes in ens...
In my dissertation with the title European tax law aspects of cross-border pensions, a study based o...
For majority of people, pensions are the most important income replace- ment benefit, when the abili...
The European Union appears to be promoting at the same time both cross-national mobility of workers ...
Discussion of problems posed by defined benefit occupational pension plans to the free circulation o...
Although the issue of portability of occupational pension rights has been high on the European Union...
Incompatibility of pension schemes in the different EU member states is major headache for human res...
The fact that pension consists of three cashflows that can be taxed at different points in time has ...