Bilanzierung von Pensionsverpflichtungen

Derbort, Stephan; Herrmann, Richard; Mehlinger, Christian; Seeger, Norbert

doi:10.1007/978-3-8349-7151-7

Cited by 2 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…118 The consequence of an Allgemeinverbindlicherklä rung is that also those employees and employers who were not parties to the agreement will be bound to it. 119 An aspect of German law that could be problematic from the perspective of European law is the fact that the BetrAVG allows only five types of implementation alternatives, or Durchführungswege. These are listed in §1(1) and represent an exhaustive list.…”

Section: Germanymentioning

confidence: 99%

Compulsory Membership of Pension Schemes and the Free Movement of Services in the EU

Meerten

Schmidt

2017

SSRN Journal

View full text Add to dashboard Cite

show abstract

Section: Germanymentioning

confidence: 99%

Compulsory Membership of Pension Schemes and the Free Movement of Services in the EU

Meerten

Schmidt

2017

SSRN Journal

View full text Add to dashboard Cite

show abstract

“…118 The consequence of an Allgemeinverbindlicherklä rung is that also those employees and employers who were not parties to the agreement will be bound to it. 119 An aspect of German law that could be problematic from the perspective of European law is the fact that the BetrAVG allows only five types of implementation alternatives, or Durchführungs-wege. These are listed in §1(1) and represent an exhaustive list.…”

mentioning

confidence: 99%

Compulsory membership of pension schemes and the free movement of services in the EU

Meerten

Schmidt

2017

European Journal of Social Security

View full text Add to dashboard Cite

Mandatory pension participation in the Netherlands is currently under review. This article examines the manner in which the system of mandatory participation in sectoral pension funds is presently organised as well as future proposals from the perspective of the freedom to provide services. It also briefly reviews mandatory participation in Belgium, Denmark, Germany, France and Sweden and asks whether it constitutes a barrier to the freedom enshrined in Article 56 TFEU. Restrictions of this freedom in the field of mandatory participation are too easily excused in the Netherlands by pointing to decisions by the European Court of Justice (ECJ) in which it judged the system to be permissible. These decisions, however, were made from the perspective of competition law, and not on the basis of Article 56 TFEU. Grounds for justifying restrictions to this freedom exist, although different justifications are available for direct and indirect discrimination. The article questions how mandatory participation in the Member States considered in this article fare from this perspective?

show abstract

Bilanzierung von Pensionsverpflichtungen

Cited by 2 publications

References 0 publications

Compulsory Membership of Pension Schemes and the Free Movement of Services in the EU

Compulsory Membership of Pension Schemes and the Free Movement of Services in the EU

Compulsory membership of pension schemes and the free movement of services in the EU

Contact Info

Product

Resources

About