European Court finds in favour of Belgium: EC

Article Abstract:

The decision of the European Court in 'The Commission v. Belgium' and 'Bachmann v. Belgium' cases upholds the stand of the Belgian government that it did not violate Article 48 of the EC Treaty. The cases revolved around the issue of exemption from taxation of individual life and group insurance premiums paid to foreign insurance firms. The European Court supported the Belgian government's claim that laws on taxation of insurance premiums and benefits in Belgium are in agreement with EC Treaty provisions.

Life insurance, Taxation, Belgium, Tax policy, European Community

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Pensions in Europe - the end of the Single Market Programme?

Article Abstract:

A summary of the achievements of the Single Market Programme from a financial services and pension fund perspective is presented. Some barriers that still impede the realization of a single market are also discussed. Six key issues likely to arise in the future are identified. However, improved consistency between the employee benefit packages offered by different subsidiaries is viewed as vital for the efficient operation of any multinational company in Europe.

Social aspects, Social policy, Single European market

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Safe and sustainable pensions: The new EU proposal

Article Abstract:

Issues concerning the new European Union Pensions Directive proposal are presented, with reference to occupational pension provision. Information on investment, funding, cross-border activities and regulatory powers is included.

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