Übersetzung für "Employee subject to mandatory benefit coverage " (Englisch → Deutsch) :

3. In order to ensure that consumers benefit from other means of provision of mandatory food information better adapted for certain mandatory particulars, and provided that the same level of information as by means of the package or the label is ensured, the Commission, taking into account evidence of uniform consumer understanding and of the wide use of these means by consumers, may establish, by means of delegated acts in accordance with Article 51, ...[+++] criteria subject to which certain mandatory particulars may be expressed by means other than on the package or on the label.

In the case of an employee reaching retirement, discretionary pension benefits shall be paid to the employee in the form of instruments defined in point (m), subject to a 5 year retention period.

full transparency and disclosure of impairments, which has to be done prior to government intervention; coordinated approach to the identification of assets eligible for asset relief measures through development of eligible categories of assets ("baskets"); coordinated approach to valuation of assets ex-ante, based on common principles such as valuation based on real economic value (rather than market value), implemented by independent experts and certified by bank supervisors, validation by the Commission of the valuation of the assets, in the framework of the State aid procedures on the basis of uniform assessment criteria; adequate burden-sharing of the costs related to impaired asset between the shareholders, the creditors and the St ...[+++]ate, adequate remuneration for the State, at least equivalent to the remuneration of State capital coverage of the losses incurred from the valuation of the assets at real-economic-value by the bank benefiting from the scheme aligning incentives for banks to participate in asset relief with public policy objectives, through an enrolment window limited to six months during which the banks would be able to come forward with impaired assets; management of assets subject to relief so as to avoid conflicts of interests; appropriate restructuring including measures to remedy competition distortion, following a case by case assessment and taking into account the total aid received through recapitalisation, guarantees or asset relief, with a view to the long-term viability and normal functioning of the European banking industry.

full transparency and disclosure of impairments, which has to be done prior to government intervention; coordinated approach to the identification of assets eligible for asset relief measures through development of eligible categories of assets ("baskets"); coordinated approach to valuation of assets ex-ante, based on common principles such as valuation based on real economic value (rather than market value), implemented by independent experts and certified by bank supervisors; validation by the Commission of the valuation of the assets, in the framework of the State aid procedures on the basis of uniform assessment criteria; adequate burden-sharing of the costs related to impaired asset between the shareholders, the creditors and the S ...[+++]tate; adequate remuneration for the State, at least equivalent to the remuneration of State capital; coverage of the losses incurred from the valuation of the assets at real-economic-value by the bank benefiting from the scheme; aligning incentives for banks to participate in asset relief with public policy objectives, through an enrolment window limited to six months during which the banks would be able to come forward with impaired assets; management of assets subject to relief so as to avoid conflicts of interests; appropriate restructuring including measures to remedy competition distortion, following a case by case assessment and taking into account the total aid received through recapitalisation, guarantees or asset relief, with a view to the long-term viability and normal functioning of the European banking industry.

Subject to the special provisions of this Regulation, the competent institution of a Member State whose legislation makes the acquisition, retention, duration or recovery of the right to benefits, coverage by legislation or optional or continued voluntary insurance conditional upon the completion of periods of insurance, employment, self-employment or residence shall, to the extent necessary, take account of periods of insurance, employment, self‑emplo ...[+++]yment or residence completed under the legislation of any other Member State as though they were periods completed under the legislation which it administers.

Premiums paid by the employer under a pension insurance policy are immediately deductible when calculating his taxable income and the retirement benefits subsequently paid out are subject to income tax in their entirety in the hands of the retired employee.