I Pan-european pension products (pepp) quale strumento per la riduzione delle asimmetrie fiscali in ambito europeo, e potenziale baricentro delle politiche previdenziali e fiscali comunitarie in materia di previdenza complementare rivolte ai cross border workers
Martis Marcella
2023-01-01
Abstract
The recent introduction of the Pan-European Personal Pen- sion Product (PEPP), a European supplementary pension instrument with a subsidiary function with respect to domestic individual pension plans, although in theory suitable for becoming the vehicle of choice for the recog- nition of Union rights in the field of pensions, does not currently appear to be suitable for guaranteeing the affirmation of the right of Union citizens to live and work in the Community area, and this is due to the truly fragmen- tary domestic application of the PEPP, undoubtedly the result of an incisive approach on the part of the European legislator.Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.