Op werkdagen voor 23:00 besteld, morgen in huis Gratis verzending vanaf €20
Wij wijzen u graag op het volgende
Door drukte rondom de feestdagen zijn de levertijden van PostNL aangepast en kan uw pakket vertraging oplopen

EU Pension Law

Specificaties
Paperback, 144 blz. | Engels
Amsterdam University Press | 1e druk, 2019
ISBN13: 9789463725217
Amsterdam University Press 1e druk, 2019 9789463725217
Vandaag voor 23:00 uur besteld, morgen in huis

Samenvatting

EU pension law is a relatively new and rapidly growing field. The call for a broader practical understanding of EU pension law is growing, as pension markets are increasingly internationalized.

The handbook EU Pension Law discusses the most important financial EU legislation (IORP and PEPP) and non-financial legislation (such as the Charter of Fundamental Rights of the European Union) and its consequences for pensions. The book contains a collection of relevant articles and offers necessary basic knowledge.

More importantly, it contains interesting practical cases, creating a unique bridge between theory and practice. Whether you are a student, a committed policymaker, an experienced market practitioner, or someone interested in European pension developments, EU Pension Law is designed for you.

Specificaties

ISBN13:9789463725217
Taal:Engels
Bindwijze:paperback
Aantal pagina's:144
Druk:1
Verschijningsdatum:13-9-2019

Over Hans van Meerten

Prof. dr. Hans van Meerten is professor of International Pension Law at Utrecht University and lawyer.

Andere boeken door Hans van Meerten

Inhoudsopgave

Abbreviations 9
Preface 11
Foreword 15

1 Introduction 19
1.1 The creation of an EU pensions union 19
1.2 Aging and new risks 20
1.3 The EU Treaty: Precedence over national law 22
1.4 The three pension pillars 22
1.4.1 The first pillar 24
1.4.2 The second pillar 24
1.4.3 The third pillar 25
1.4.4 The different pension pillars of Europe 26

2 The impact of the EU’s institutional system on pensions law 27
2.1 Introduction 27
2.2 EU competences to regulate pensions: The principle of conferred powers 27
2.3 The exercise of EU competences: The principles of subsidiarity and proportionality 35
2.3.1 Subsidiarity 35
2.3.2 Proportionality 40
2.4 Legislation and administrative rule-making 43
2.4.1 Introduction 43
2.4.2 Distinguishing legislative and non-legislative acts 44
2.4.3 Delegation and implementation 48
2.5 Rule-making and EU agencies 53

3 Occupational pensions and the freedom to provide services 55
3.1 Introduction 55
3.2 Compulsory membership and the freedom to provide services 57
3.2.1 Compulsory membership: An obstacle to the freedom to provide services? 58
3.2.2 Justifying obstacles to the freedom to provide services 59
3.2.3 The UNIS case 64
3.3 Comparison: Mandatory participation in a selection of Member States 65
3.3.1 Compulsory membership in the Netherlands 65
3.3.1.1 The Bpf Act and the Wvb 66
3.3.1.2 Compulsory membership in the Netherlands: Direct discrimination 67
3.3.2 Sweden 68
3.3.3 Denmark 69
3.3.4 Germany 70
3.3.5 Belgium 72
3.3.6 France 73
3.4 Concluding remarks 75

4 The Institution for Occupational Retirement Provision (IORP) Directive 77
4.1 Introduction 77
4.2 Scope of the directive 79
4.3 General observations on the IORP Directive 82
4.3.1 Background to IORP Directive revision: On IORPs and insurers 83
4.4 Revision of the IORP Directive: IORP II 86
4.4.1 Legal basis 86
4.4.2 Cross-border activity and applicable requirements 88
4.4.2.1 Funding requirements and cross-border schemes 88
4.4.2.2 Scope of cross-border regulations under IORP II 92
4.4.3 The prudent person principle and investment rules 94
4.4.4 System of governance and risk-management requirements 95
4.4.4.1 System of governance 95
4.4.4.2 Risk-management requirements 97
4.4.5 Information requirements and supervisory instruments 99
4.4.5.1 Pensions and fundamental European rights 100
4.4.5.2 Guarantees 101
4.4.5.3 Funding requirements 103
4.4.5.4 Information requirements and supervision under the IORP II Directive 105
4.5 Freedom of movement safeguarded? 108
4.6 Tax aspects 109
4.7 Final observations 111

5 Application of EU law on pensions: The property issue 113
5.1 Introduction 113
5.2 Article 17 Charter and Article 1 FP ECHR 113
5.2.1 Different wording 115
5.2.2 ECJ case law 116
5.2.2.1 The Hogan case 118
5.2.2.2 The Hampshire case 121
5.3 Direct horizontal effect: The ECHR v Charter 121
5.4 Application of the Charter to pension institutions 123
5.5 Conclusion 125

6 PEPP 127
6.1 Introduction 127
6.2 The pan-European personal pension product (PEPP) 128
6.2.1 Legal basis 128
6.2.1.1 The freedom to provide services and thecompartment approach 129
6.2.2 The PEPP as a framework 130
6.2.3 The authorization of a PEPP 132
6.2.4 Eligible providers 134
6.2.5 Distribution and information requirements 135
6.2.6 The default and alternative investment options 136
6.2.7 Investment rules 138
6.2.8 Out-payments 139
6.3 Conclusion 140

Index 141

Net verschenen

Rubrieken

Populaire producten

    Personen

      Trefwoorden

        EU Pension Law