A4-0134/98

Proposal for a Council Directive on safeguarding the supplementary pension rights of employed and self-employed persons moving within the European Union (COM(97)0486 - C4-0661/97 - 97/0265(CNS))

The proposal was approved with the following amendments:

(Amendment 1)

Recital 3

>Original text>

Whereas the legislation already adopted by the Council with a view to protecting the social security rights of workers moving within the Community and of members of their family, and more particularly Regulations (EEC) No 1408/71 and (EEC) No 574/72 concern only statutory pension schemes;

>Text following EP vote>

Whereas the legislation already adopted by the Council with a view to protecting the social security rights of workers moving within the Community and of members of their family, and more particularly Regulations (EEC) No 1408/71 and (EEC) No 574/72

primarily concern statutory pension schemes;

(Amendment 2)

Recital 5a (new)

>Original text>

>Text following EP vote>

Whereas the free movement of workers is not only an essential element for the proper functioning of the single market but also a condition for the proper functioning of Economic and Monetary Union;

(Amendment 3)

Recital 7a (new)

>Original text>

>Text following EP vote>

Whereas adequate pension rights must be better guaranteed in respect of temporary and part-time employment, which is becoming increasingly common; whereas, therefore, the Commission should also take account of such employment when formulating pension arrangements;

(Amendment 4)

Recital 12a (new)

>Text following EP vote>

Whereas this Directive is merely a first step towards the regulation of the supplementary pension system with the aim of removing obstacles to the mobility of workers; whereas, where necessary, the Council will in future adopt further legal acts on waiting periods and the general and cross-frontier transferability of vested pension rights;

(Amendment 5)

Recital 13

>Original text>

Whereas this Directive in the limited field of application of posted workers is without prejudice to the need to find a suitable solution to the wider problem of the taxation of supplementary pensions within the Community;

>Text following EP vote>

Whereas this Directive in the limited field of application of posted workers is without prejudice to the need to find a suitable solution

at Community level to the wider problem of the taxation of supplementary pensions within the Community, in particular concerning the tax deductibility of supplementary pension contributions and the taxation of the final benefits;

(Amendment 18)

Recital 13a (new)

>Original text>

>Text following EP vote>

Whereas Member States must always carry out a preliminary review of any changes to national regulations with respect to supplementary pensions, where these exist, to assess their cross-border impact in relation to social security and taxation;

(Amendment 6)

Article 1

>Original text>

The aim of this Directive is to ensure that appropriate protection is given to rights, whether vested or in the course of acquisition of members of supplementary pension schemes who move from one Member State to another. Such protection refers in particular to the preservation of pension rights under both voluntary and compulsory supplementary pension schemes, with the exception of schemes already covered by Regulation (EEC) No 1408/71.

>Text following EP vote>

The aim of this Directive is to

promote the free movement of employed and self-employed persons within the European Union by ensuring that the pension rights of persons entitled to supplementary pensions and who move from one Member State to another are suitably protected. Such protection refers to pension rights under both voluntary and compulsory supplementary pension schemes with the exception of schemes covered by Regulation No 1408/71.

(Amendment 7)

Article 2

>Original text>

This Directive shall apply to members of supplementary pension schemes who have acquired or are in the process of acquiring rights in one or more Member States, and tomembers of their families and their survivors.

>Text following EP vote>

This Directive shall apply to

persons entitled to supplementary pension schemes and other entitled persons under such schemes who have acquired or are in the process of acquiring rights in one or more Member States.

(Amendment 8)

Article 3(a)

>Original text>

(a) 'supplementary pension' means invalidity, retirement and survivors' benefits intended to supplement or replace those provided in respect of the same contingencies by statutory social security schemes;

>Text following EP vote>

(a)

'supplementary pension' means invalidity, retirement and survivors' benefits intended to supplement or replace those provided in respect of the same contingencies by schemes covered by Regulation (EEC) No 1408/71;

(Amendment 9)

Article 3(d)

>Original text>

(d) 'pension rights' means any benefits to which a scheme member is entitled under a supplementary pension scheme;

>Text following EP vote>

(d)

'pension rights' means any invalidity, retirement or survivors' benefits to which a scheme member is entitled under a supplementary pension scheme;

(Amendment 10)

Article 3(f)

>Original text>

(f) "worker¨ means an employed or self-employed person;

>Text following EP vote>

(f)

"worker¨ means an employed person who has completed the qualifying period or is entitled to benefits, or is gainfully employed;

(Amendment 11)

Article 3(g)

>Original text>

(g) "posted worker¨ means a worker who is posted to work in another Member State and who within the terms of Title II of Regulation (EEC) No. 1408/71 continues to be subject to the legislation of the Member State of origin, and 'posting¨ shall be construed accordingly;

>Text following EP vote>

(g)

"posted worker¨ means a worker who, for a limited period, carries out his work in the territory of a Member State other than the State in which he normally works, whose terms and conditions of employment are settled according to Directive 96/71/EC(1) and who when Article 14 of Regulation (EEC) No 1408/71 is applied by analogy continues to be subject to the legislation of the Member State of origin, and 'posting¨ shall be construed accordingly;

__________________

(1) OJ L 18, 21.1.1997, p. 1.

(Amendment 12)

Article 3(h)

>Original text>

(h) 'Member State of origin' means the Member State in which a worker has worked immediately prior to the posting and in which the supplementary pension scheme of which he is a member is established;

>Text following EP vote>

(h)

'Member State of origin' means the Member State in which a worker has worked normally prior to the posting and in which the supplementary pension scheme of which he is a member is established;

(Amendment 13)

Article 4

>Original text>

Member States shall take the necessary measures to ensure that the vested pension rights of supplementary pension scheme members are preserved when they move from one Member State to another. To this end, Member States shall ensure that full preservation of vested pension rights shall be guaranteed for members in respect of whom contributions are no longer being made to a supplementary pension scheme as a consequence of their moving from one Member State to another, at least to the same extent as for members in respect of whom contributions are no longer being made but who remain within the Member State in question. This Article shall also apply to members of their families and their survivors.

>Text following EP vote>

Member States shall take the necessary measures to ensure that the vested pension rights of supplementary pension scheme members are preserved when they move from one Member State to another. To this end, Member States shall ensure that full preservation of vested pension rights shall be guaranteed for members

, even if contributions are no longer being made to a supplementary pension scheme as a consequence of their moving from one Member State to another, to the same extent as for members in respect of whom contributions are no longer being made but who remain within the Member State in question. This Article shall also apply to other entitled persons under these schemes.

(Amendment 14)

Article 5

>Original text>

Member States shall ensure that, in respect of members of supplementary pension schemes, as well as members of their families and their survivors, supplementary pension schemes make full payment in other Member States of all benefits due under such schemes.

>Text following EP vote>

Member States shall ensure that, in respect of members of supplementary pension schemes, as well as members of

other entitled persons under these schemes, supplementary pension schemes make full payment in other Member States of all benefits due under such schemes.

(Amendment 15)

Article 6(2)

>Original text>

2. Where, pursuant to paragraph 1, contributions continue to be made to a supplementary pension scheme in the Member State of origin, the host Member State shall recognize these as equivalent to contributions to a supplementary pension scheme in the host Member State.

>Text following EP vote>

2.

Where, pursuant to paragraph 1, contributions continue to be made to a supplementary pension scheme in the Member State of origin and lead to comparable entitlements, the host Member State shall recognize these as equivalent to contributions to a supplementary pension scheme in the host Member State.

(Amendment 16)

Article 7

>Original text>

Whereas contributions continue to be made in accordance with Article 6(1) to an approved supplementary pension scheme, a host Member State shall, to the extent that it has taxing rights, treat such contributions in the same way as it would treat contributions paid to a comparable approved supplementary pension scheme established in the host Member State.

>Text following EP vote>

Whereas contributions continue to be made in accordance with Article 6(1) to an approved supplementary pension scheme, a host Member State shall, to the extent that it has taxing rights

and while avoiding additional and simultaneous taxation (double taxation), treat such contributions in the same way as it would treat contributions paid to a comparable approved supplementary pension scheme established in the host Member State.

(Amendment 17)

Article 12(3), first subparagraph

>Original text>

3. On the basis of the information supplied by Member States, the Commission shall draw up a report for submission to the European Parliament, the Council and the Economic and Social Committee, within six years of the entry into force of this Directive.

>Text following EP vote>

3.

On the basis of the information supplied by Member States, the Commission shall draw up a report for submission to the European Parliament, the Council and the Economic and Social Committee, within four years of the entry into force of this Directive.

Legislative resolution embodying Parliament's opinion on the proposal for a Council Directive on safeguarding the supplementary pension rights of employed and self-employed persons moving within the European Union (COM(97)0486 - C4-0661/97 -97/0265(CNS))(Consultation procedure)

The European Parliament,

- having regard to the Commission proposal to the Council, COM(97)0486 - 97/0265(CNS) ((OJ C 5, 9.1.1998, p. 4.)),

- having been consulted by the Council pursuant to Article 235 of the EC Treaty (C4-0661/97),

- having regard to Rule 58 of its Rules of Procedure,

- having regard to the report of the Committee on Employment and Social Affairs and the opinions of the Committee on Economic and Monetary Affairs and Industrial Policy and the Committees on Legal Affairs and Citizens' Rights and Civil Liberties and Internal Affairs (A4-0134/98),

1. Approves the Commission proposal, subject to Parliament's amendments;

2. Calls on the Commission to alter its proposal accordingly, pursuant to Article 189a(2) of the EC Treaty;

3. Calls on the Council to notify Parliament should it intend to depart from the text approved by Parliament;

4. Calls for the conciliation procedure to be opened should the Council intend to depart from the text approved by Parliament;

5. Asks to be consulted again should the Council intend to make substantial modifications to the Commission proposal;

6. Instructs its President to forward this opinion to the Council and Commission.