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EU Pension Law [Kõva köide]

  • Formaat: Hardback, 322 pages, kõrgus x laius: 234x156 mm
  • Sari: Elgar European Law series
  • Ilmumisaeg: 18-Nov-2022
  • Kirjastus: Edward Elgar Publishing Ltd
  • ISBN-10: 1839101792
  • ISBN-13: 9781839101793
Teised raamatud teemal:
EU Pension LawSuurem pilt
  • Formaat: Hardback, 322 pages, kõrgus x laius: 234x156 mm
  • Sari: Elgar European Law series
  • Ilmumisaeg: 18-Nov-2022
  • Kirjastus: Edward Elgar Publishing Ltd
  • ISBN-10: 1839101792
  • ISBN-13: 9781839101793
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781839101793.html
Märksõnad:
This timely book provides a comprehensive overview of European pension law with a dual purpose: both to introduce the legal aspects of different forms of pension at the European level, as well as to explore the main legal policy issues.

This timely book provides a comprehensive overview of European pension law with a dual purpose: both to introduce the legal aspects of different forms of pension at the European level, as well as to explore the main legal policy issues.



Throughout the book, the three main types of pension - state pension, occupational pension and personal pension - are examined, together with the issues of financing, institutions, solvency, stakeholders, and rights and duties. The book therefore provides a nuanced guide to the field, going beyond merely a paraphrase of European law or the case law of the European Court of Justice. Yves Stevens also outlines the main principles of European pension law, reflecting on them from historical, sociological and teleological points of view. The constant interaction between law, economics and social policy is the reference point for the legal debates at the heart of this book.



Offering a unique insight into how the European bodies work to bring about pension legislation, EU Pension Law will be a key resource for scholars and students in the fields of financial regulation and economics, European law, finance law and social security law.

Arvustused

This book is a tour de force! Professor Stevenss deep knowledge and scholarship enables him to explain clearly this singularly complex area of law. The book brilliantly covers the interplay between EU level legal rules impacting on pensions, from Treaty Articles to Regulations, and the reserved powers of EU member states to decide on the rules to govern their own state, occupational and individual pensions. -- Philip Bennett, Durham University, UK The author calls this book an introductory guide but indeed it is far more than that. It is the first comprehensive book covering EU pension law. The author is very experienced in this area and therefore provides a precise view and lots of insights. He combines a comparative analysis of statutory-based pensions, occupational pensions and personal pensions with EU rules and coordination issues. Last but not least he introduces the term European Pension Law and puts it in the right perspective. Anybody dealing with pensions in Europe should have and read this book. -- Heinz-Dietrich Steinmeyer, University of Münster, Germany

List of figures
x
Preface xi
Acknowledgements xii
Abbreviations xiii
1 Legal competences in pension matters
1(22)
1.1 Twenty-seven different pension systems and no three pillar model
1(3)
1.2 A multidimensional notion without a clear taxonomy
4(6)
1.3 The EU (non-)competence on pensions
10(13)
1.3.1 Conferral and subsidiarity
11(1)
1.3.2 Free movement of workers
12(2)
1.3.3 Freedom to provide services
14(1)
1.3.4 Freedom of establishment
15(1)
1.3.5 Functioning of the internal market
16(1)
1.3.6 Social policy
17(1)
1.3.7 Two types of competences on two levels
18(5)
2 Statutory state-based pensions
23(56)
2.1 Introduction and general themes
23(2)
2.2 Statutory-based schemes under Regulation 883/2004
25(3)
2.3 Main principles
28(47)
2.3.1 The single applicable legislation principle
28(15)
2.3.2 Aggregation of periods
43(3)
2.3.3 Calculation of the pension amount
46(8)
2.3.4 Equality and non-discrimination
54(20)
2.3.5 The export principle and the protection of acquired rights
74(1)
2.4 Main actors
75(2)
2.4.1 Administrative Commission for the Coordination of Social Security Systems
75(2)
2.4.2 Mutual Information System on Social Protection - MISSOC
77(1)
2.4.3 European Court of Justice - ECJ
77(1)
2.5 Main European policy themes
77(2)
3 Occupational pensions
79(170)
3.1 Principles on vesting, portability and dormant rights
79(17)
3.1.1 Vesting
80(6)
3.1.2 (Non-)portability and freedom of movement
86(7)
3.1.3 Treatment of dormant rights
93(3)
3.2 Equal treatment and non-discrimination
96(25)
3.2.1 Equal pay for men and women
96(12)
3.2.2 Gender and sexual orientation
108(3)
3.2.3 Part-time work and Directive 97/81
111(6)
3.2.4 Age and Directive 2000/78 Establishing a General Framework for Equal Treatment in Employment and Occupation
117(3)
3.2.5 Nationality
120(1)
3.2.6 Racial and Ethnic Origin and Directive 2000/43
121(1)
3.3 Financial and prudential framework
121(63)
3.3.1 Part of the free market economy
121(3)
3.3.2 European institutional financial framework
124(7)
3.3.3 Supervision of the occupational pension providers
131(53)
3.4 The right to information and the pension communication constraints
184(11)
3.4.1 The rising importance of pension communication and its intrinsic complexity
184(4)
3.4.2 Communication by IORPs
188(4)
3.4.3 Communication by pension insurance companies
192(2)
3.4.4 Towards a European tracking service, or ETS
194(1)
3.5 Insolvency of the employer
195(7)
3.6 National social and labour law
202(5)
3.7 Taxation
207(13)
3.7.1 A national competence with the ECJ as leverage
207(9)
3.7.2 Bilateral agreements on the basis of the OECD model
216(4)
3.8 Pension accounting
220(5)
3.9 Main policy themes
225(24)
3.9.1 Performance, fees, charges and costs
225(3)
3.9.2 Capital Markets Union - CMU
228(3)
3.9.3 Pay-out or decumulation phase
231(2)
3.9.4 Coverage and auto-enrolment
233(5)
3.9.5 Environmental and social governance or ESG
238(5)
3.9.6 Rapport between the European fundamental market freedoms and the collective bargaining power of the social partners
243(6)
4 Individual pensions
249(34)
4.1 Introduction
249(2)
4.2 No uniform regulatory framework apart from PEPP
251(1)
4.3 No portability
252(2)
4.4 No gender-based actuarial factors and discrimination
254(2)
4.5 Information requirements and distribution rules
256(2)
4.6 Providers of Personal Pension Products and supervision: a sectoral approach
258(2)
4.7 PEPP, or pan-European Personal Pension Product
260(19)
4.7.1 A European product based on a regulation
260(1)
4.7.2 Adoption, legal basis and delegated acts of the PEPP regulation
261(2)
4.7.3 The registration and distribution of a PEPP
263(5)
4.7.4 Advice, PEPP KID, personalized advice and information requirements
268(3)
4.7.5 Investment rules and options
271(2)
4.7.6 Pay-out, decumulation and lack of unified tax treatment
273(3)
4.7.7 (No) providers of PEPP and switching between them
276(2)
4.7.8 Cost or fee cap
278(1)
4.8 Main policy themes
279(4)
5 Postscript: challenges and future of European pension law
283(8)
Bibliography 291(6)
Index 297
Yves Stevens, Professor of Law, University of Leuven, Belgium