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Results: 1-9 of 9

A round-up of pensions developments: May 2012

  • Herbert Smith Freehills LLP
  • -
  • European Union, France
  • -
  • June 1 2012

The European Court of Justice has given its decision in two linked cases in relation to French withholding tax provisions levied on dividend payments to foreign investment funds in Santander Asset Management SGIIC SA v Directeur des résidents à l'étranger et des services généraux and others (C-33811 to C-34711

ECJ upholds legitimate justification for mandatory retirement age

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • October 3 2011

Discrimination is normally only allowed under European law where the discriminatory measure can be objectively justified; this means showing that the measure is an 'appropriate and necessary' way of achieving a legitimate aim

Use of gender related factors: Government issues its statement on the Test-Achats case

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • August 5 2011

In March 2011, we reported on the European Court of Justice decision in the Test-Achats case, that from 21 December 2012 insurers would no longer be allowed to use gender-related factors in determining premiums and benefits in insurance contracts

Continuous employment for the same employer across different member states should be aggregated for pension purposes ECJ agrees with Advocate General

  • Herbert Smith Freehills LLP
  • -
  • European Union
  • -
  • April 4 2011

On 10 March 2011, the ECJ held (agreeing with the opinion given by the Advocate General) in Maurits Casteels v British Airways plc (C-37009), that a vesting rule in British Airways' German pension scheme, which did not allow for an employee's continuous period of service across different member states to be taken into account, breached the provisions in the Treaty on the Functioning of the European Union concerning freedom of movement for workers

EU Commission threatens contract violation proceedings against Germany

  • Herbert Smith Freehills LLP
  • -
  • European Union, Germany
  • -
  • April 4 2011

The EU Commission has demanded that Germany provides information on the measures it has taken to implement its ECJ Judgment of 15 July 2010 (C-27108

Defined benefit schemes should not have to pay VAT on investment management services NAPF and HMRC take dispute to ECJ

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • April 4 2011

HMRC and the National Association of Pension Funds have referred a two-year legal dispute over whether DB schemes should have to pay VAT on investment management services to the European Court of Justice

ECJ rules that gender-based pricing in insurance contracts will be unlawful from 21 December 2012

  • Herbert Smith Freehills LLP
  • -
  • European Union
  • -
  • March 4 2011

On 1 March 2011, the European Court of Justice handed down its much awaited decision in Association belge des Consommateurs Test-Achats ASBL and others (Case C-23609

Advocate General concludes that qualifying periods can restrict freedom of movement

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • December 3 2010

Employers who transfer employees between member states may need to consider how to ensure that members' benefits are not adversely affected by the transfer in light of a decision of the Advocate General in Maurits Casteels v British Airways plc (C-37909

ECJ: occupational pension schemes for local authority employees are subject to the EU public procurement directives (15 July 2010, C-27108)

  • Herbert Smith Freehills LLP
  • -
  • European Union, Germany
  • -
  • December 3 2010

Under German law, employers are obliged to grant employees the possibility of converting part of their gross salary into pension savings