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10 December 2003
While the directive provides a framework on which a cross-border EU scheme
could be based, the fact that it does not address taxation is a significant
obstacle to the operation of such a scheme. Further alignment of national tax
rules will be necessary. Some progress towards alignment may be made through
European Commission initiatives and European Court of Justice rulings - both
are actively tackling discriminatory national rules on pensions taxation.
For further information on this topic please contact Mark Mansell or Felicity Gemson at Allen & Overy by telephone (+44 20 7330 3000) or by fax (+44 20 7330 9999) or by email (email@example.com or firstname.lastname@example.org).
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