Suchergebnisse

This Special Issue is devoted to the impact of European Law on complementary pensions. It examines the main features of European policy shifts related to the ageing process in the field of occupational pensions. Normative trends exemplifying mutations in European pension policies and their consequences are studied in some detail with reference to the situation of specific Member States.

This article reviews the orientation of the European regulation on pension fund governance in the international context of the OECD's recommendations. It outlines the features judged to be essential for a sound private pension scheme's governance. It then describes the orientation of the European regulations in this area and sets out some criticisms. The focus is on private sector 'defined-contribution' occupational pension plans managed by a pension fund, in light of the shared perception that the 'governance' issue is particularly sensitive for these types of schemes.

European company and financial law and regulation have been evolving over time along with business and financial practices. The resulting 'social licence' established by company and financial law and regulation aimed to balance the granted privileges of limited liability and share transferability with the corporate social contribution to economic development and employment. Recent transformations driven by shareholder value and financialisation have been challenging this balance of interests between stakeholders (including employees and shareholders) and society. The EU institutional framework may respond to these challenges by reaffirming the centrality of the enterprise as a going concern. On this basis, corporate accountability and responsibility may be enforced to make ongoing corporate affairs accountable and responsible for their contribution to economy and society. Ongoing corporate capacity to cope with social and environmental responsibilities may be assured along with the fair and sustainable remuneration of stakeholders, including shareholding investors, and a fair tax contribution. The EU institutional design and policy mix may be organised to respond to this comprehensive set of corporate dimensions. Here the most relevant fields to be reconsidered include: enterprise groups and corporate social responsibility; financial reporting and transparency; financial investment and asset management.

This article reviews the orientation of the European regulation on pension fund governance in the international context of the OECD's recommendations. It outlines the features judged to be essential for a sound private pension scheme's governance. It then describes the orientation of the European regulations in this area and sets out some criticisms. The focus is on private sector 'defined-contribution' occupational pension plans managed by a pension fund, in light of the shared perception that the 'governance' issue is particularly sensitive for these types of schemes.

This article reviews the orientation of the European regulation on pension fund governance in the international context of the OECD's recommendations. It outlines the features judged to be essential for a sound private pension scheme's governance. It then describes the orientation of the European regulations in this area and sets out some criticisms. The focus is on private sector 'defined-contribution' occupational pension plans managed by a pension fund, in light of the shared perception that the 'governance' issue is particularly sensitive for these types of schemes.

European company and financial law and regulation have been evolving over time along with business and financial practices. The resulting 'social licence' established by company and financial law and regulation aimed to balance the granted privileges of limited liability and share transferability with the corporate social contribution to economic development and employment. Recent transformations driven by shareholder value and financialisation have been challenging this balance of interests between stakeholders (including employees and shareholders) and society. The EU institutional framework may respond to these challenges by reaffirming the centrality of the enterprise as a going concern. On this basis, corporate accountability and responsibility may be enforced to make ongoing corporate affairs accountable and responsible for their contribution to economy and society. Ongoing corporate capacity to cope with social and environmental responsibilities may be assured along with the fair and sustainable remuneration of stakeholders, including shareholding investors, and a fair tax contribution. The EU institutional design and policy mix may be organised to respond to this comprehensive set of corporate dimensions. Here the most relevant fields to be reconsidered include: enterprise groups and corporate social responsibility; financial reporting and transparency; financial investment and asset management.

La loi du 15 avril 2018 substitue à l'ancienne définition générale de l'entreprise du Code de droit économique une nouvelle définition, fondée sur des critères formels et non plus matériels. L'option retenue par le législateur est justifiée par des raisons de sécurité juridique. Force est de constater qu'il y a loin de la coupe aux lèvres : la nouvelle définition risque, en effet, d'être plus malaisée à manier que la précédente et de donner lieu à de nombreuses difficultés d'interprétation et d'application. En outre, il apparaît que, sous couvert d'une définition prétendument générale, c'est d'une notion pratiquement sans utilité pour le Code de droit économique proprement dit qu'il est question, puisqu'elle ne sera réellement applicable que dans le domaine des règles de preuve et de compétence des tribunaux de l'entreprise. L'occasion de conférer enfin à l'entreprise des contours conceptuels clairs et uniformes en droit belge est donc manquée une fois encore. ; Peer reviewed

La contribution a pour objet de déterminer si l'avocat est un professionnel susceptible, en principe, d'être soumis au droit économique et, dans l'affirmative, si certaines spécificités de son activité ne doivent pas entraîner des exceptions à cette application du droit économique.

Il s'agit d'un ouvrage rédigé autour des thématiques chères à Bernard Remiche s'inscrivant dans l'interdisciplinarité du droit et de l'économie : le droit économique, lentreprise, les droits intellectuels et le commerce international et le développement

This Special Issue addresses the concept of sustainability in pension systems from a wide range of perspectives. It examines the central questions raised about sustainable, socially responsible investments and other associated concepts by opening up a comprehensive discussion with an interdisciplinary approach. Normative trends and international cases are analysed in some detail concerning the situation of specific European Member States. Also, the concept of sustainability in European occupational pension schemes is questioned as an efficient vehicle able to assure adequate pension entitlements to all workers to avoid old-age poverty.

Cet ouvrage aborde 4 thématiques déclinées autour de la liberté d'entreprendre :- Maxime Vanderstraeten nous entretient sur la vigueur du principe de la liberté d'entreprendre dans la jurisprudence du Conseil d'Etat et de la Cour constitutionnelle. Il s'agit également de mesurer l'importance et la verdeur du principe au regard du principe de proportionnalité ;- Pierre-François Van Den Driesche se concentre sur la manière dont les juges du fond, principalement les présidents des tribunaux de commerce saisis d'une action en cessation commerciale donnent corps et effets aux différentes déclinai

Abstract
European company and financial law and regulation have been evolving over time along with business and financial practices. The resulting 'social licence' established by company and financial law and regulation aimed to balance the granted privileges of limited liability and share transferability with the corporate social contribution to economic development and employment. Recent transformations driven by shareholder value and financialisation have been challenging this balance of interests between stakeholders (including employees and shareholders) and society. The EU institutional framework may respond to these challenges by reaffirming the centrality of the enterprise as a going concern. On this basis, corporate accountability and responsibility may be enforced to make ongoing corporate affairs accountable and responsible for their contribution to economy and society. Ongoing corporate capacity to cope with social and environmental responsibilities may be assured along with the fair and sustainable remuneration of stakeholders, including shareholding investors, and a fair tax contribution. The EU institutional design and policy mix may be organised to respond to this comprehensive set of corporate dimensions. Here the most relevant fields to be reconsidered include: enterprise groups and corporate social responsibility; financial reporting and transparency; financial investment and asset management.