Download Pan-European Personal Pension Product (PEPP) PDF

TitlePan-European Personal Pension Product (PEPP)
LanguageEnglish
File Size1.1 MB
Total Pages154
Document Text Contents
Page 77

AM\1152238EN.docx 77/154 PE621.104v01-00

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pension products under their national laws.

However, in application of the national

treatment principle, stemming from

Articles 21 and 45 of the TFEU and

interpreted by the Court of Justice of the

European Union, it should be possible for a

PEPP that is objectively comparable to a

personal pension product (PPP) distributed

in a given Member State to benefit from

the same tax relief granted to the PPP in

this Member State, if the PEPP saver there

is subject to tax. This also applies if the

PEPP is provided by a provider from

another Member State.

pension products under their national laws.

However, in application of the national

treatment principle, stemming from

Articles 21 and 45 of the TFEU and

interpreted by the Court of Justice of the

European Union, it should be possible for a

PEPP that is objectively comparable to a

personal pension product (PPP) distributed

in a given Member State to benefit from

the same tax relief granted to the PPP in

this Member State, if the PEPP investor

there is subject to tax. This also applies if

the PEPP is provided by a provider from

another Member State.

Or. el



Amendment 161

Thomas Mann



Proposal for a regulation

Recital 69



Text proposed by the Commission Amendment

(69) Following the launch of the

PEPP, Member States are encouraged to

take into consideration Commission

Recommendation (EU) 2017/… and to

extend the benefits of the tax advantages

they grant to national PPPs also to the

PEPP.

deleted

Or. de



Amendment 162

Joëlle Mélin, Dominique Martin, Mara Bizzotto



Proposal for a regulation

Recital 69



Text proposed by the Commission Amendment

(69) Following the launch of the

PEPP, Member States are encouraged to

deleted

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EN

take into consideration Commission

Recommendation (EU) 2017/… and to

extend the benefits of the tax advantages

they grant to national PPPs also to the

PEPP.

Or. fr



Amendment 163

Enrique Calvet Chambon, Ivo Vajgl, Robert Rochefort



Proposal for a regulation

Recital 69



Text proposed by the Commission Amendment

(69) Following the launch of the PEPP,

Member States are encouraged to take into

consideration Commission

Recommendation (EU) 2017/… and to

extend the benefits of the tax advantages

they grant to national PPPs also to the

PEPP.

(69) Following the launch of the PEPP,

Member States are strongly encouraged to

take into consideration Commission

Recommendation (EU) 2017/… and to

extend the benefits of the tax advantages

they grant to national PPPs also to the

PEPP.

Or. en



Amendment 164

Thomas Mann



Proposal for a regulation

Recital 69 a (new)



Text proposed by the Commission Amendment

(69a) Member States are encouraged to

provide an appropriate PEPP framework.

Or. de



Amendment 165

Agnes Jongerius

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