EU Pension Law

1 Introduction 1.1 The creation of an EU pensions union 1.2 Aging and new risks 1.3 The EU Treaty: Precedence over national law 1.4 The three pension pillars 2 The impact of the EU's institutional system on pensions law 2.1 Introduction 2.2 EU competences to regulate pensions: The principle of conferred powers 2.3 The exercise of EU competences: The principles of subsidiarity and proportionality 2.4 Legislation and administrative rule-making 2.5 Rule-making and EU agencies 3 Occupational pensions and the freedom to provide services 3.1 Introduction 3.2 Compulsory membership and the freedom to provide services 3.3 Comparison: Mandatory participation in a selection of Member States 3.4 Concluding remarks 4 The Institution for Occupational Retirement Provision (IORP) Directive 4.1 Introduction 4.2 Scope of the directive 4.3 General observations on the IORP Directive 4.4 Revision of the IORP Directive: IORP II 4.5 Freedom of movement safeguarded? 4.6 Tax aspects 4.7 Final observations 5 Application of EU law on pensions: The property issue 5.1 Introduction 5.2 Article 17 Charter and Article 1 FP ECHR 5.3 Direct horizontal efffect: The ECHR v Charter 5.4 Application of the Charter to pension institutions 5.5 Conclusion 6 PEPP 6.1 Introduction 6.2 The pan-European personal pension product (PEPP) 6.3 Conclusion Index