natgillin/translations-raw huggingface dataset:
Der bør tilvejebringes fri udveksling af tjenesteydelser og investeringsfrihed, der kun bør være underlagt samordnede tilsynskrav, for alle pensionskasser, som er helt adskilt fra enhver pensionstegnende virksomhed, som opererer på et kapitaldækningsgrundlag, og som udelukkende har til formål at udbetale pensionsydelser uanset om disse pensionskasser anses for retlige enheder.
Institutions that are completely separated from any sponsoring undertaking and that operate on a funded basis for the sole purpose of providing retirement benefits should have freedom to provide services and freedom of investment subject only to coordinated prudential requirements, regardless of whether these institutions are considered as legal entities.
Der bør tilvejebringes fri udveksling af tjenesteydelser og investeringsfrihed, der kun bør være underlagt samordnede tilsynskrav, for alle pensionskasser, som er helt adskilt fra enhver pensionstegnende virksomhed, som opererer på et kapitaldækningsgrundlag, og som udelukkende har til formål at udbetale pensionsydelser
Institutions that are completely separated from any sponsoring undertaking and that operate on a funded basis for the sole purpose of providing retirement benefits,
- herunder alle øvrige pensionskasser under national regulering og tilsyn, som udbyder arbejdsmarkedsorienterede pensionsordninger på et kapitaldækningsgrundlag -
including all other nationally regulated and supervised institutions that offer funded occupational pension schemes,
uanset om disse pensionskasser anses for retlige enheder.
should have freedom to provide services and freedom of investment subject only to coordinated prudential requirements, regardless of whether these institutions are considered as legal entities.
I overensstemmelse med subsidiaritetsprincippet
In accordance with the principle of subsidiarity,
bør medlemsstaterne bevare det fulde ansvar for tilrettelæggelsen af deres sociale sikringssystemer
Member States should retain full responsibility for the organisation of their social
samt for fastlæggelsen af hver af de tre søjlers rolle i de enkelte medlemsstater.
security provision as well as for the decision on the role of each of the three pillars in individual Member States.
(6a) Ved tilrettelæggelsen af de arbejdsmarkedsorienterede pensionskassers aktiviteter har medlemsstaterne imidlertid pligt til at overholde bestemmelserne i EF-traktatens artikel 2 om ligestilling mellem mænd og kvinder og artikel 13 om bekæmpelse af forskelsbehandling på grund af køn.
(6a) In organising the activities of occupational retirement institutions, Member States are, however, required to respect the provisions of Article 2 of the Treaty concerning equality between men and women and Article 13 concerning discrimination based on sex.
Finansielle institutioner, der allerede er underlagt EF-lovgivning, bør som hovedregel ikke være omfattet af dette direktiv.
Financial institutions that already benefit from a Community legislative framework should in general be excluded from the scope of this Directive.
Da disse institutioner imidlertid i visse tilfælde også kan tilbyde arbejdsmarkedsorienterede pensionsordninger,
However, as these institutions may also in some cases offer occupational pension
er det vigtigt at sikre, at dette direktiv ikke fører til konkurrencefordrejninger.
services, it is important to ensure that this Directive does not lead to distortions of competition.
(8a) Dette direktiv finder anvendelse på alle arbejdsmarkedsorienterede pensionskasser, der fungerer på kapitaldækninggrundlag under anden søjle, og udgør således et forbindelsesled mellem socialsikringssystemerne under første søjle og den private kapitalopsparing til pensionsformål under tredje søjle.
(8a) This Directive covers all funded institutions for occupational retirement provision active under the second pillar, thereby creating a link between the social security systems under the first pillar and private pension saving arrangements under the third pillar.
Der må tages hensyn til direktivets særlige anvendelsesområde og formål med en særlig tilsynsretlig ramme.
A specific prudential framework should be created to take account of the precise scope and purpose of the Directive.
medlemmer eller pensionsberettigede, fra deres gennemførelseslovgivning, kan lette tilsynet i nogle medlemsstater uden at lægge hindringer i vejen for, at det indre marked kan fungere efter hensigten.
members or beneficiaries can facilitate supervision in some Member States without undermining the proper functioning of the internal market in this field.
At medlemsstaterne får mulighed for,
Giving Member States the possibility
For at beskytte medlemmer og pensionsberettigede bør arbejdsmarkedsorienterede pensionskasser begrænse deres virksomhed til de aktiviteter og
In order to protect members and beneficiaries, institutions for occupational retirement provision should limit their activities to the activities, and
, der er nævnt i dette direktiv.
arising therefrom, referred to in this Directive.
Det er derfor nødvendigt at sikre en klar adskillelse mellem den pensionstegnende virksomhed og pensionskassen.
This makes it necessary to ensure that there is a clear separation between that undertaking and the institution.
, og at der indføres et minimumstilsyn for at beskytte medlemmerne
and that minimum prudential standards are laid down to protect members
(13 a) Ydelserne fra en arbejdsmarkedsorienteret pensionskasse bør principielt være tilstrækkelige til at udgøre en livslang pension.
(13a) As a matter of principle, the benefits paid by institutions for occupational retirement provision should be sufficient to amount to a lifelong pension.
Der bør gælde undtagelser i de tilfælde, hvor modtageren påviseligt bruger den optjente kapital målrettet til økonomisk sikring i alderdommen.
Exceptions should apply in those cases in which the beneficiary provides proof that he is using the capital due to him for the specific purpose of securing financial provision for retirement.
(13 b) Når en virksomhed eller en sektor indgår en aftale om oprettelse af en arbejdsmarkedsorienteret pensionsordning, bør de fremtidige medlemmer tilbydes mulighed for dækning af såvel risikoen ved høj alder som erhvervsudygtighed samt efterladtepension.
(13b) When a firm or sector concludes an agreement with a view to the creation of an occupational retirement scheme, an option for the coverage of the longevity risk as well as of occupational disability and provision for surviving dependants should be offered to the future members.
De pågældende bør gives præcise oplysninger om omkostningerne ved dækningen af disse risici.
The latter should be given precise details of the cost of covering these risks.
Pensionskasserne bør kunne vælge mellem selv at yde dækning for risiciene mod en klart fastsat betaling, eller at overlade dækningen til en anden institution.
Institutions should be able to choose between providing the cover for the risks themselves in return for clearly identified payment, or entrusting cover to another institution.
Det samme bør gælde tilfælde, hvor et medlem ønsker tilbagekøbsgaranti for indbetalte bidrag.
The same should apply to cases in which a beneficiary seeks the provision of a guarantee for redemption of the contributions the beneficiary has paid.
Afgørelsen om dækningens omfang bør træffes i overensstemmelse med eksisterende praksis og ordninger i medlemsstaterne.
The decision as to the extent of the coverage should be taken in accordance with the practices and arrangements in place in the Member States.
Arbejdsmarkedsorienterede pensionskasser er udbydere af finansielle tjenester, og de bør derfor opfylde bestemte minimimstilsynskrav med hensyn til deres aktiviteter og drift.
Institutions for occupational retirement provision are financial service providers and therefore should meet certain minimum prudential standards with respect to their activities and conditions of operation.
Arbejdsmarkedsorienterede pensionskasser er udbydere af finansielle tjenester
Institutions for occupational retirement provision are financial service providers
og påtager sig et stort ansvar med henblik på den senere udbetaling af pensionsydelser
which bear a heavy responsibility for the future provision of occupational retirement benefits
, og de bør derfor opfylde bestemte minimimstilsynskrav med hensyn til deres aktiviteter og drift.
and therefore should meet certain minimum prudential standards with respect to their activities and conditions of operation.
(17a) I overensstemmelse med den arbejdsmarkedsorienterede pensionsforms kollektive natur bør de arbejdsmarkedsorienterede pensionskassers grundlæggende afgørelser træffes kollektivt.
(17a) In compliance with the collective nature of occupational retirement provision the basic decisions of the institutions for occupational retirement provision should be taken collectively.
Deltagelsesformen er et arbejdsretligt spørgsmål og bør derfor fastlægges i overensstemmelse med de relevante nationale bestemmelser.
The structure of participation is a matter of labour law and should therefore be determined in accordance with the relevant national provisions.
Alle oplysninger, der skal stilles til rådighed for medlemmerne og pensionsmodtagerne, bør også fremsendes til deres repræsentanter.
All information to be placed at the disposal of the members and beneficiaries should also be transmitted to their representatives.
For at beskytte medlemmer og pensionsmodtagere i tilfælde af det pensionstegnende firmas insolvens må det sikres, at pensionskasser har tilstrækkelige egnede aktiver til dækning af de tekniske hensættelser.
Sufficient and appropriate assets to cover the technical provisions protect the interests and beneficiaries of the pension scheme if the sponsoring undertaking becomes insolvent.
forudsætter den gensidige anerkendelse af tilsynsprincipper i medlemsstaterne i særdeleshed, at der til enhver tid er fuld dækning for
the mutual recognition of supervisory principles applied in Member States requires that
de tekniske hensættelser.
the technical provisions
Pensionskasser, der ikke opererer grænseoverskridende, bør af medlemsstaterne kunne få
If the institution does not work on a cross-border basis,
dispensation fra kravet om fuld dækning for de tekniske hensættelser på betingelse af, at der foreligger en konkret plan for genoprettelse af den fulde dækning, og uden at kravene i Rådets direktiv 80/987/EØF
Member States should be able to permit underfunding provided that a proper plan is established to restore full funding and without prejudice to the requirements of Council Directive 80/987/EEC
af 20. oktober 1980 om indbyrdes tilnærmelse af medlemsstaternes lovgivning om be skyttelse af arbejdstagerne i tilfælde af arbejdsgiverens insolvens tilsidesættes.
of 20 October 1980 on the approximation of the laws of the Member States relating to the protection of employees in the event of the insolvency of their employer.
af 20. oktober 1980 om indbyrdes tilnærmelse af medlemsstaternes lovgivning om beskyttelse af arbejdstagerne i tilfælde af arbejdsgiverens insolvens tilsidesættes.
of 20 October 1980 on the approximation of the laws of the Member States relating to the protection of employees in the event of the insolvency of their employer.
I mange tilfælde er det den pensionstegnende virksomhed og ikke pensionskassen selv, der dækker aktuarmæssige risici eller garanterer for bestemte ydelser eller investeringsafkast.
In many cases, it is the sponsoring undertaking and not the institution itself that either covers any biometric risk or guarantees certain benefits or investment performance.
I nogle tilfælde er det imidlertid selve pensionskassen, der giver denne dækning eller garanti, og den pensionstegnende virksomheds forpligtelser udtømmes normalt ved indbetaling af de fornødne bidrag.
However, in some cases, it is the institution itself which provides such cover or guarantees and the sponsor's obligations are generally exhausted by paying the necessary contributions.
I disse tilfælde svarer de tilbudte pensionsprodukter til livsforsikringsselskabers produkter, og de pågældende pensionskasser bør opfylde
In these circumstances, the products offered are similar to those of life-insurance companies and the institutions concerned should hold
supplerende egenkapitalkrav
additional own funds
I disse tilfælde svarer de tilbudte pensionsprodukter til livsforsikringsselskabers produkter, og de pågældende pensionskasser bør opfylde supplerende egenkapitalkrav
In these circumstances, the products offered are similar to those of life-insurance companies and the institutions concerned should hold additional own funds
Pensionskasser investerer på meget lang sigt.
Institutions are very long-term investors.
Iagttagelse af forsigtighedsprincippet kræver derfor en efter den enkelte arbejdsmarkedsorienterede pensionskasses medlemsstruktur afstemt investeringspolitik, hvori den aktuarmæssigt fastsatte prognose for forpligtelser er af afgørende betydning for fastsættelse af den tilsvarende aktivbalance.
Compliance with the prudent person rule therefore requires an investment policy geared to the membership structure of the individual occupational retirement institution, with its actuarially determined liability projection being the major consideration in determining the corresponding asset balance.
Der er store forskelle mellem de enkelte medlemsstaters tilsynsmetoder og tilsynspraksis.
Supervisory methods and practises vary among Member States.
Sådanne regler må imidlertid ikke begrænse kapitalens frie bevægelighed, medmindre det er begrundet i tilsynsmæssige hensyn.
However, these rules must not restrict the free movement of capital, unless justified on prudential grounds.
Dette vil kunne sætte de ansvarlige myndigheder i stand til gradvis at opfylde de tilsynskrav, der er forbundet med forsigtighedsprincippet.
This would enable the competent authorities gradually to come to terms with the supervisory requirements linked to the prudent person rule.
Begrænsninger i
Restrictions regarding the free choice
arbejdsmarkedsorienterede pensionskassers adgang
by institutions for occupational retirement provision
til frit at vælge administratorer og depositarer, begrænser konkurrencen på det indre marked, og sådanne restriktioner bør derfor elimineres.
of approved asset managers and custodians limit competition in the internal market and should therefore be eliminated.
Pensionskasser bør have mulighed for at tilbyde deres tjenester i andre medlemsstater.
Institutions should have the possibility to provide their services in other Member States.
Dette kræver gensidig anerkendelse af tilsynskrav.
This requires mutual recognition of prudential standards.
Dette kræver gensidig anerkendelse af tilsynskrav
This requires mutual recognition of prudential standards
, som håndhæves ved tilsyn i hjemlandet.
, which are enforced by means of home Member State supervision.
(30a) Ud over den gensidige anerkendelse af tilsynsstandarder forudsætter oprettelsen af et fælles indre marked for arbejdsmarkedsorienterede pensionssystemer også fælles beskatningsprincipper for at forhindre skatteunddragelse eller dobbeltbeskatning af bidrag og ydelser.
(30a) Besides the mutual recognition of supervisory standards, the creation of a unified internal market for occupational retirement provision also supposes unified principles for taxation to prevent tax evasion or double taxation of contributions and benefits.
Medlemsstaterne bør derfor sikre, at beskatningen af arbejdsmarkedsorienterede pensionsordninger følger EET-modellen, dvs. at bidrag og kapitalgevinster fritages for beskatning, mens ydelser beskattes, medens det i overensstemmelse med subsidiaritetsprincippet bør overlades til medlemsstaterne at fastsætte niveauet for denne beskatning.
Member States should therefore ensure that taxation of occupational retirement provision follows the EET model, i.e. that contributions and capital returns are exempt from taxation while benefit payments are taxed, the level of such taxation however being left to the Member States" competence, according to the principle of subsidiarity.
(30b) Afskaffelsen af den skattemæssige forskelsbehandling af udenlandske pensionskasser og af de forskellige og undertiden meget lange optjeningsperioder i forbindelse med vandrende arbejdstageres arbejdsmarkedsorienterede pensionsordninger, som er almindelige i nogle medlemsstater, og som i praksis resulterer i et lukket pensionsmarked, er ikke blot en forudsætning for skabelsen af et fælles marked for arbejdsmarkedsorienterede pensionsordninger, men også for håndhævelsen af de grundlæggende principper for det indre marked.
(30b) Abolishing the fiscal discrimination against foreign providers as well as the differing and sometimes very long vesting periods for occupational pensions of migrant workers, as practised by some Member States and which are in practice equivalent to sealing off the pensions market, is a precondition not only for the creation of a unified market for the sector of occupational retirement provision, but also for implementing the fundamental principles of the single market.
Medlemsstaterne bør derfor opfylde deres forpligtelser og afskaffe disse former for forskelsbehandling, som helt klart er i modstrid med principperne om arbejdstagernes fri bevægelighed og ikke-forskelsbehandling, som fastsat i traktaten og Domstolens løbende retspraksis.
Member States should therefore be required to live up to their obligations and abolish these forms of discrimination, which clearly run counter to the principles of free movement of workers and non-discrimination, as established in the Treaty and the continued jurisprudence of the Court of Justice of the European Communities.
Endvidere bør det nyoprettede pensionsforum øge sin indsats på dette område.
Furthermore, the newly established pensions forum should intensify its activities in this area.
Betragtning 30 c (ny)
Recital 30 c (new)
(30 c) Da skattepolitikken stadig henhører under den nationale kompetence, kan medlemsstaterne anvende skattemæssig præferencebehandling for arbejdsmarkedsorienterede pensionsordninger, som dækker biometriske risici.
(30c) Since tax policy remains a matter of national competence, Member States should be allowed to apply preferential tax treatment to occupational retirement schemes which cover biometric risks.
Artikel 2, afsnit 2a (nyt)
Article 2, paragraph 2a (new)
Når arbejdsmarkedsorienterede pensionskasser i henhold til de gældende bestemmelser i medlemsstaterne ikke er juridiske personer og ikke er omfattet af kravene i dette direktiv, finder disse krav og driftsbetingelser anvendelse på autoriserede organer, der på en pensionskasses vegne og for dennes regning udøver de funktioner og beføjelser, der normalt er forbundet med forvaltning af supplerende pensioner.
Where, in accordance with the legislation in force in the Member States, institutions for occupational retirement provision do not have legal personality and cannot be made subject to the requirements set out in this Directive, the requirements and operating conditions shall apply to those authorised institutions acting on behalf of and in the name of the institutions whose operations and remit cover supplementary retirement pensions management.
Arbejdsmarkedsorienterede pensionskasser, der også forvalter lovpligtige arbejdsmarkedsrelaterede pensionsordninger, som betragtes som socialsikringsordninger omfattet af forordning (EØF) nr. 1408/71 og forordning (EØF) nr. 574/72, falder ind under dette direktiv, med hensyn til den del af deres aktiviteter, der omfatter
Institutions for occupational retirement provision that also operate compulsory employment related pensions schemes which are considered to be social security schemes covered by Regulations (EEC) No 1408/71 and (EEC) No 574/72 shall be covered by this Directive in respect of their
ikke-lovpligtige arbejdsmarkedsorienterede pensioner
non-compulsory occupational retirement provision
Arbejdsmarkedsorienterede pensionskasser, der også forvalter lovpligtige arbejdsmarkedsrelaterede pensionsordninger, som betragtes som socialsikringsordninger omfattet af forordning (EØF) nr. 1408/71 og forordning (EØF) nr. 574/72, falder ind under dette direktiv, med hensyn til den del af deres aktiviteter, der
Institutions for occupational retirement provision that also operate compulsory employment related pensions schemes which are considered to be social security schemes covered by Regulations (EEC) No 1408/71 and (EEC) No 574/72 shall be covered by this Directive in respect of their activities
ikke er omfattet af aktiviteterne i henhold til forordningen
which fall outside the scope of those Regulations.
på arbejdsmarkedsorienterede pensionsaktiviteter
occupational retirement provision business
, pensionskasser, der er omfattet af direktiv 79/267/EØF
of activities of institutions that are covered by Directive 79/267/EEC
, forudsat at de relevante aktiver og forpligtelser forvaltes i en særskilt retlig enhed.
, provided that the relevant assets and liabilities are managed in a separate legal entity.
I så fald er denne særskilte retlige enhed ikke underlagt bestemmelserne i artikel 17 og 21 i direktiv 79/267/EØF
In this case, such separate legal entity shall not be made subject to Articles 17 and 21 of Directive 79/267/EEC
og artikel 19-24 og 31 i Rådets direktiv 92/96/EØF
and to Articles 19 to 24 and 31 of Council Directive 92/96/EEC
giver pensionskasser, der er omfattet af direktiv 79/267/EØF
shall grant institutions covered by Directive 79/267/EEC
Artikel 4, afsnit 1 a-d (nye)
Article 4, paragraphs 1a to 1d (new)
De af direktiv 79/267/EØF
The institutions covered by Directive 79/267/EEC
omfattede pensionskasser, som for deres arbejdsmarkedsorienterede pensionsaktiviteter ønsker at være underlagt nærværende direktiv, forvalter enten deres aktiver og forpligtelser i en særskilt retlig enhed eller i en særskilt intern enhed.
which wish their occupational retirement provision business to be subject to this Directive shall either manage their assets and liabilities in a separate legal entity or ring-fence those assets and liabilities.
Såfremt der oprettes en særskilt retlig enhed, er denne i fuldt omfang underlagt bestemmelserne i nærværende direktiv.
If a separate legal entity is established, it shall be subject to the full provisions of this Directive.
Såfremt der oprettes en særskilt intern enhed for de arbejdsmarkedsorienterede pensionsaktiviteter, er disse aktiviteter underlagt artikel 10 til 20 i nærværende direktiv.
If the institution ring-fences its assets and liabilities to deal with its occupational retirement provision business, that business shall be subject to Articles 10 to 20 of this Directive.
Alle øvrige pensionskasser, der er underlagt national regulering og tilsyn, og som tilbyder arbejdsmarkedsorienterede pensionsordninger, skal ligeledes have mulighed for at oprette en særskilt intern enhed.
All other nationally regulated and supervised institutions that offer funded occupational pension schemes shall also be offered the possibility of ring-fencing their assets and liabilities.
Artikel 4, afsnit 1 e (nyt)
Article 4, paragraph 1 e (new)
Såfremt der oprettes en særskilt intern enhed, kontrollerer den kompetente tilsynsmyndighed som led i sine tilsynsaktiviteter, at der er klar adskillelse mellem denne og de arbejdsmarkedsorienterede pensionsaktiviteter.
Should assets and liabilities be ring-fenced, the competent supervisory authority shall, as part of its supervisory work, verify the strict separation of the relevant occupational retirement business.
Medlemsstaterne kan helt eller delvis undlade at anvende dette direktiv på pensionskasser
Member States may choose not to apply this Directive, in whole or in part, to institutions
, hvis pensionsordninger
running pension schemes
har under
of which
medlemmer eller pensionsmodtagere.
persons are members and beneficiaries.
Artikel 20 kan kun finde anvendelse hvis en medlemsstat vælger at anvende samtlige dette direktivs bestemmelser på sådanne pensionskasser.
Article 20 may only be applied if a Member State chooses to apply all the provisions of this Directive to such institutions.
med undtagelse af artikel 19
, with the exception of Article 19,