-
Abstract
A (host) Member State cannot make the exclusion of pension rights from bankruptcy estate dependent on obtaining prior tax approval in that country, if the scheme has already been tax approved in the home Member State, unless there is an overriding reason of public interest to do so. The ECJ’s summary of the case is available on: https://curia.europa.eu/jcms/upload/docs/application/pdf/2021-11/cp210200en.pdf.
European Employment Law Cases |
|
ECJ Court Watch | ECJ 11 November 2021, case C-168/20 (MH and ILA (Droits à pension en cas de faillite)), Social Insurance, PensionBJ, OV – v – Mrs M, MH, ILA and Mr M, UK case |
Keywords | Social Insurance, Pension |
Purchase access
You can purchase online access to this article. You will receive 24 hrs access @ € 17,50 (excl. VAT).
24 hrs access | € 17,50 (excl. VAT) |
Activate your code
If you have an access code, please activate it here.