2016/59 The Supreme Court confirms that the transferee should pay pension premiums left unpaid by the transferor (NL)

This case confirms that if both the transferor and transferee are affiliated to the same mandatory industry-level pension scheme, following the transfer, the transferee is liable for due but unpaid pension contributions dating from before the date of the transfer.

2016/59 The Supreme Court confirms that the transferee should pay pension premiums left unpaid by the transferor (NL)

This case confirms that if both the transferor and transferee are affiliated to the same mandatory industry-level pension scheme, following the transfer, the transferee is liable for due but unpaid pension contributions dating from before the date of the transfer.

2016/4 Transferee liable for transferor’s overdue pension contributions (NL)

If both the transferor and transferee are affiliated to one and the same mandatory industry-level pension fund, the transferee is liable vis-à-vis that pension fund for pension contributions (premiums) due but not paid to that fund prior to the date of transfer. A judgment to this effect, which was reported in EELC in 2013/35, was recently confirmed on appeal.

2016/4 Transferee liable for transferor’s overdue pension contributions (NL)

If both the transferor and transferee are affiliated to one and the same mandatory industry-level pension fund, the transferee is liable vis-à-vis that pension fund for pension contributions (premiums) due but not paid to that fund prior to the date of transfer. A judgment to this effect, which was reported in EELC in 2013/35, was recently confirmed on appeal.

ECJ 9 September 2015, case C-160/14 (Joao Filipe Ferreira da Silva e Brito and others - v - Estado português), Transfer of undertaking

The airline company AIA wound up on 19 February 1993. From 1 May 1993, its main shareholder TAP,...

<strong>ECJ 9 September 2015, case C-160/14&nbsp;(Joao Filipe Ferreira da Silva e Brito and others - v - Estado portugu&ecirc;s), Transfer of undertaking</strong>

The airline company AIA wound up on 19 February 1993. From 1 May 1993, its main shareholder TAP,...

ECJ 28 January 2015, case C-688/13 (Gimnasio Deportivo San Andrés SL, in liquidation - v - Tesorería General de la Seguridad Social (TGGS) and Fondo de Garantía Salarial), Transfer of undertaking

Gimnasio is a commercial company whose main activity consisted in the management of the Escuela...

<p><strong>ECJ 28 January 2015, case C-688/13&nbsp;(Gimnasio Deportivo San Andr&eacute;s SL, in liquidation - v - Tesorer&iacute;a General de la Seguridad Social (TGGS) and Fondo de Garant&iacute;a Salarial), Transfer of undertaking</strong></p>

Gimnasio is a commercial company whose main activity consisted in the management of the Escuela...

2015/2 Economic identity of a petrol station (GE)

To determine whether the conditions for the transfer of an organised economic entity are met, it is necessary to consider all the facts characterising the transaction, including the type of business concerned, whether tangible assets and the majority of its employees are being taken over, its customers and the degree of similarity between the activities carried on before and after the transfer.

2015/2 Economic identity of a petrol station (GE)

To determine whether the conditions for the transfer of an organised economic entity are met, it is necessary to consider all the facts characterising the transaction, including the type of business concerned, whether tangible assets and the majority of its employees are being taken over, its customers and the degree of similarity between the activities carried on before and after the transfer.