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- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
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Les dispositions légales et réglementaires applicables
| Auteur | Delphine Castiaux/Marie-Pierre Donéa |
| Occupation de l'auteur | Licenciée en droit et diplômée d'études spécialisées en droit social/Licenciée en droit et en sciences fiscales |
| Pages | 15 |
Page 15
Depuis 1996, les aspects socio-juridiques des pensions complémentaires étaient réglés par la loi du 6 avril 1995 relative aux régimes de pensions complémentaires.
Cette loi du 6 avril 1995 a été complètement remplacée par la loi du 28 avril 2003 relative aux pensions complémentaires et au régime fiscal de celles-ci et de certains avantages complémentaires en matière de sécurité sociale.
L'initiative en revient au ministre des pension de l'époque, Frank Vandenbroucke, et au Premier ministre.
Le projet de loi (n° 1340) a été déposé sur le bureau de la Chambre le 5 juillet 2001. L'intégralité des travaux parlementaires peut être consultée sur le site de la Chambre des représentants (www.lachambre.be).
La loi, d'abord datée du 13 mars 2003, selon le moniteur belge du 15...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Le nouveau régime des pensions complémentaires: Aspects sociaux et fiscaux
- Introduction
- Une pension complémentaire: Pourquoi? Comment?
- Les dispositions légales et réglementaires applicables
- Le champ d'application de la loi Vandenbroucke
- Lexique
- Schémas généraux
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