Voor dit zeer actuele thema – verwezen wordt onder meer naar het Financieele Dagblad van 5 mei jl. – hebben wij een externe spreker uitgenodigd. Mr Michael van Woerden, voormalig hoofd Compliance ABN AMRO Wholesale en auteur van de boeken ‘Ondernemen zonder corruptie’ en ‘Tien jaar compliance’, bespreekt hoe valkuilen te vermijden bij beheersing van risico’s van corruptie, omkoping en marktmisbruik. Ook komt aan de orde hoe u vanuit uw rol als bedrijfsjurist/legal counsel kunt bijdragen aan versterking van een integere bedrijfscultuur. Daarbij wordt ingegaan op in het oog springende actuele compliance issues en spraakmakende praktijkvoorbeelden.
De zorg wordt meer dan ooit geconfronteerd met BTW-heffingen. De medische vrijstelling voor de BTW is namelijk vanaf 1 januari 2008 ingeperkt tot de volgende vrijstellingen:
* instellingen, zoals ziekenhuizen, verpleeginrichtingen en revalidatiecentra;
* diensten van thuiszorgorganisaties, zorgboerderijen, ziekenvervoer per ambulance en bepaalde diensten door arbo-instellingen;
* diensten die betrekking hebben op de gezondheidskundige verzorging van de mens.
Voor de signalering van de risico’s en het benutten van de kansen, biedt de branchegroep Zorg u de BTW-Quickscan aan. Door deze scan krijgt u inzicht in hoeverre uw organisatie voldoet aan de BTW-wetgeving. Naast deze verplichtingen, die uw organisatie heeft, zal tevens worden beoordeeld of er mogelijkheden zijn de BTW-last te minimaliseren. Daarbij wordt ook aandacht geschonken aan eventuele overdrachtsbelastingaspecten.
2011 - Communication and information activities developed by the European Com...trESS Network
The document summarizes communication and information activities by the European Commission around modernized EU social security coordination, including launching a website on the topic that receives 100,000 monthly unique visitors, publishing 157,000 copies of publications in 22 languages, and conducting an awareness campaign targeting citizens who work or retire abroad and institutions that provide information to mobile citizens.
Voor dit zeer actuele thema – verwezen wordt onder meer naar het Financieele Dagblad van 5 mei jl. – hebben wij een externe spreker uitgenodigd. Mr Michael van Woerden, voormalig hoofd Compliance ABN AMRO Wholesale en auteur van de boeken ‘Ondernemen zonder corruptie’ en ‘Tien jaar compliance’, bespreekt hoe valkuilen te vermijden bij beheersing van risico’s van corruptie, omkoping en marktmisbruik. Ook komt aan de orde hoe u vanuit uw rol als bedrijfsjurist/legal counsel kunt bijdragen aan versterking van een integere bedrijfscultuur. Daarbij wordt ingegaan op in het oog springende actuele compliance issues en spraakmakende praktijkvoorbeelden.
De zorg wordt meer dan ooit geconfronteerd met BTW-heffingen. De medische vrijstelling voor de BTW is namelijk vanaf 1 januari 2008 ingeperkt tot de volgende vrijstellingen:
* instellingen, zoals ziekenhuizen, verpleeginrichtingen en revalidatiecentra;
* diensten van thuiszorgorganisaties, zorgboerderijen, ziekenvervoer per ambulance en bepaalde diensten door arbo-instellingen;
* diensten die betrekking hebben op de gezondheidskundige verzorging van de mens.
Voor de signalering van de risico’s en het benutten van de kansen, biedt de branchegroep Zorg u de BTW-Quickscan aan. Door deze scan krijgt u inzicht in hoeverre uw organisatie voldoet aan de BTW-wetgeving. Naast deze verplichtingen, die uw organisatie heeft, zal tevens worden beoordeeld of er mogelijkheden zijn de BTW-last te minimaliseren. Daarbij wordt ook aandacht geschonken aan eventuele overdrachtsbelastingaspecten.
2011 - Communication and information activities developed by the European Com...trESS Network
The document summarizes communication and information activities by the European Commission around modernized EU social security coordination, including launching a website on the topic that receives 100,000 monthly unique visitors, publishing 157,000 copies of publications in 22 languages, and conducting an awareness campaign targeting citizens who work or retire abroad and institutions that provide information to mobile citizens.
2011 - Recent developments on the coordination of social security at European...trESS Network
The document summarizes a seminar on recent developments in social security coordination at the European level. It discusses the new Regulation 1231/2010 which extends Regulation 883/2004 to third country nationals. It outlines the key components and timeline for the Electronic Exchange of Social Security Information system. It also notes some miscellaneous amendments made in 2010 and future developments to help ensure successful implementation and keep coordination modern.
Tema 3 y 4 de laura y diana cuestionarioranaglaura
El documento trata sobre diferentes temas relacionados con el aprendizaje. Explica que el aprendizaje es un proceso interno mediante el cual el comportamiento se desarrolla y cambia principalmente a través de la práctica y la adquisición de experiencias. Describe distintas formas de aprendizaje como el memorístico, receptivo, por descubrimiento y significativo. También habla sobre el aprendizaje racional, motor y apreciativo, este último con el objetivo de desarrollar la capacidad de apreciar valores.
April 2010 DFID CIMMYT Case Study Zero Till WheatCSISA
Zero-tillage wheat cultivation was introduced in India to reduce costs for farmers while preserving the environment. Through partnerships between 1997-2004, an estimated 620,000 farmers adopted no-till wheat production on 1.76 million hectares, increasing incomes by $180-340 per household annually. Key factors in widespread adoption included the development of affordable no-till seed drills, farmer training programs, and support from national agricultural research champions. Zero-tillage increased wheat yields and farmer profits while lowering greenhouse gas emissions and improving soil and water resources.
This document summarizes the preliminary experiences from implementing the Sustainable Intensification of Maize-Legume Systems for Eastern and Southern Africa (SIMLESA) project in Mozambique. It discusses the goals of promoting conservation agriculture and increasing yields through maize-legume systems. It describes the initial trials conducted in 6 communities, challenges faced around weed management, equipment functionality, and extension training, and lessons learned that will inform future project activities.
This document appears to be a grading report or class roster that lists 67 students and their grades on various assignments and a blog. It includes each student's name, their grades for 6 assignments (labeled at1 through at5), their blog grade, and their total grade. The grades range from 0 to 2 for each assignment.
The Cereal Systems Initiative for South Asia (CSISA) aims to reduce poverty and improve well-being for rural households in South Asia by increasing annual income by $289 per household over 7 years. It focuses on introducing higher yielding rice, wheat and maize varieties, as well as improved crop and resource management practices. Baseline surveys are being conducted across 9 hub locations in Bangladesh, India, Nepal and Pakistan to evaluate adoption of technologies, income impacts, and participation of poor and marginalized groups such as women farmers. The project recognizes women play important roles in cereal production but often have less access to resources and aims to ensure both men and women benefit equitably from project technologies and activities.
25 mar 2012 GDS - Grameen Development ServicesCSISA
Grameen Development Services (GDS) is a non-profit organization founded in 1993 that works to promote sustainable livelihoods for rural poor communities in India. GDS focuses on direct implementation of field programs in areas like agriculture, disaster risk reduction, and women's empowerment. It works in the states of Bihar, Rajasthan, Eastern Uttar Pradesh, and Bundelkhand, establishing self-help groups, training volunteers, and collaborating with local institutions and universities to support small farmers and vulnerable communities.
2010 - Determination of the applicabe legislationtrESS Network
1. The applicable legislation is generally the country where the professional activity is exercised, regardless of country of residence.
2. For temporary secondments, the home country legislation applies for the first 24 months.
3. For those performing activities in multiple countries, the country of residence determines legislation if the activity there represents at least 25% of working time/remuneration. Otherwise, the country where the employer/center of interest is located applies.
2010 - Farewell to Reg (EC) 1408/71 –its impact on social security in MaltatrESS Network
The document summarizes the impact of replacing EU Regulation 1408/71 on social security in Malta. It provides a brief historical review of Malta's social security agreements with other countries before and after joining the EU in 2004. Since accession, Malta has seen increases in outgoing and incoming pension claims between Malta and other EU countries. There have also been changes in the number of posted workers between Malta and other EU states. Looking ahead, Malta faces challenges in meeting new EU regulations on data exchanges and benefits coordination, and in dealing with increasing cross-border social security issues due to greater mobility, while managing these responsibilities with limited resources as a small nation.
This document discusses the key principles and legal provisions around social security coordination for old-age pensions in the European Union. It covers topics such as full exportability of pensions, aggregation of periods of coverage across countries, and fair cost-sharing mechanisms. The main legal frameworks are Regulations 883/2004 and 987/2009 which cover issues like assimilation of facts and periods. The document outlines the process for claiming benefits, including the role of the contact institution in investigating claims and exchanging information with other institutions. It also discusses procedures for notifying decisions, the right to review decisions summarized in a pension coordination note, and transitional provisions related to changes in regulations over time.
This document provides information about ordering and delivering derma products from an online seller. It states that payment must be made by Friday at 3pm via BDO bank and orders will be shipped the following Monday. The shipping fee is paid by the buyer. It also provides disclaimers that the seller does not diagnose or recommend products, prices may change, and the seller is not liable for any negative results from using the products.
There are five main factors that influence health: genetics, behavior, socioeconomic status, environment, and institutional/social factors. Genetics can predict genetic risks and the causes of diseases. Behaviors like physical activity are also influential as several studies have shown they increase brain function and nourishment. Environmental factors, socioeconomic status, and institutional/social settings all impact individual and community health outcomes.
Как оптимизировать бюджет на контекстную рекламуFresh IT
Презентация вебинара Станислава Пирогова, сертифицированного специалиста по Google AdWords.
Подробная статья по материалам вебинара: http://freshit.net/blog/kontekstnaya-reklama-2/budget/.
Видео вебинара: https://www.youtube.com/watch?v=RBWM4vJ4Snk
23 25 jan 2013 csisa kathmandu ppp dealer training ravikanthCSISA
The document discusses the potential for public-private partnerships (PPPs) in agriculture through training of input dealers, as input dealers have a large network reaching many small farmers but generally lack formal agricultural education; it proposes that organizations like CSISA could partner with input suppliers to provide training to dealers on basic agronomy practices and technologies to strengthen their ability to disseminate information and improve farmers' access to knowledge.
23 25 jan 2013 csisa kathmandu ssnm ipni kaushikCSISA
This document discusses establishing site-specific nutrient management (SSNM) in South Asia. It explains that plant nutrient availability varies spatially and temporally due to factors like genesis, topography, and cropping/fertilization history. SSNM aims to improve productivity, nutrient use efficiency, soil fertility, and farm income through spatially and temporally managing soil nutrients. The Nutrient Expert decision support tool was developed to generate simple, location-specific fertilizer recommendations for individual fields based on crop yield targets and nutrient balances. Large-scale validation trials showed Nutrient Expert recommendations improved yields, profits, and nutrient stewardship over existing farmer practices. Plans for 2013 include expanding Nutrient Expert to additional crops/systems and dissemin
2011 - Recent developments on the coordination of social security at European...trESS Network
The document summarizes a seminar on recent developments in social security coordination at the European level. It discusses the new Regulation 1231/2010 which extends Regulation 883/2004 to third country nationals. It outlines the key components and timeline for the Electronic Exchange of Social Security Information system. It also notes some miscellaneous amendments made in 2010 and future developments to help ensure successful implementation and keep coordination modern.
Tema 3 y 4 de laura y diana cuestionarioranaglaura
El documento trata sobre diferentes temas relacionados con el aprendizaje. Explica que el aprendizaje es un proceso interno mediante el cual el comportamiento se desarrolla y cambia principalmente a través de la práctica y la adquisición de experiencias. Describe distintas formas de aprendizaje como el memorístico, receptivo, por descubrimiento y significativo. También habla sobre el aprendizaje racional, motor y apreciativo, este último con el objetivo de desarrollar la capacidad de apreciar valores.
April 2010 DFID CIMMYT Case Study Zero Till WheatCSISA
Zero-tillage wheat cultivation was introduced in India to reduce costs for farmers while preserving the environment. Through partnerships between 1997-2004, an estimated 620,000 farmers adopted no-till wheat production on 1.76 million hectares, increasing incomes by $180-340 per household annually. Key factors in widespread adoption included the development of affordable no-till seed drills, farmer training programs, and support from national agricultural research champions. Zero-tillage increased wheat yields and farmer profits while lowering greenhouse gas emissions and improving soil and water resources.
This document summarizes the preliminary experiences from implementing the Sustainable Intensification of Maize-Legume Systems for Eastern and Southern Africa (SIMLESA) project in Mozambique. It discusses the goals of promoting conservation agriculture and increasing yields through maize-legume systems. It describes the initial trials conducted in 6 communities, challenges faced around weed management, equipment functionality, and extension training, and lessons learned that will inform future project activities.
This document appears to be a grading report or class roster that lists 67 students and their grades on various assignments and a blog. It includes each student's name, their grades for 6 assignments (labeled at1 through at5), their blog grade, and their total grade. The grades range from 0 to 2 for each assignment.
The Cereal Systems Initiative for South Asia (CSISA) aims to reduce poverty and improve well-being for rural households in South Asia by increasing annual income by $289 per household over 7 years. It focuses on introducing higher yielding rice, wheat and maize varieties, as well as improved crop and resource management practices. Baseline surveys are being conducted across 9 hub locations in Bangladesh, India, Nepal and Pakistan to evaluate adoption of technologies, income impacts, and participation of poor and marginalized groups such as women farmers. The project recognizes women play important roles in cereal production but often have less access to resources and aims to ensure both men and women benefit equitably from project technologies and activities.
25 mar 2012 GDS - Grameen Development ServicesCSISA
Grameen Development Services (GDS) is a non-profit organization founded in 1993 that works to promote sustainable livelihoods for rural poor communities in India. GDS focuses on direct implementation of field programs in areas like agriculture, disaster risk reduction, and women's empowerment. It works in the states of Bihar, Rajasthan, Eastern Uttar Pradesh, and Bundelkhand, establishing self-help groups, training volunteers, and collaborating with local institutions and universities to support small farmers and vulnerable communities.
2010 - Determination of the applicabe legislationtrESS Network
1. The applicable legislation is generally the country where the professional activity is exercised, regardless of country of residence.
2. For temporary secondments, the home country legislation applies for the first 24 months.
3. For those performing activities in multiple countries, the country of residence determines legislation if the activity there represents at least 25% of working time/remuneration. Otherwise, the country where the employer/center of interest is located applies.
2010 - Farewell to Reg (EC) 1408/71 –its impact on social security in MaltatrESS Network
The document summarizes the impact of replacing EU Regulation 1408/71 on social security in Malta. It provides a brief historical review of Malta's social security agreements with other countries before and after joining the EU in 2004. Since accession, Malta has seen increases in outgoing and incoming pension claims between Malta and other EU countries. There have also been changes in the number of posted workers between Malta and other EU states. Looking ahead, Malta faces challenges in meeting new EU regulations on data exchanges and benefits coordination, and in dealing with increasing cross-border social security issues due to greater mobility, while managing these responsibilities with limited resources as a small nation.
This document discusses the key principles and legal provisions around social security coordination for old-age pensions in the European Union. It covers topics such as full exportability of pensions, aggregation of periods of coverage across countries, and fair cost-sharing mechanisms. The main legal frameworks are Regulations 883/2004 and 987/2009 which cover issues like assimilation of facts and periods. The document outlines the process for claiming benefits, including the role of the contact institution in investigating claims and exchanging information with other institutions. It also discusses procedures for notifying decisions, the right to review decisions summarized in a pension coordination note, and transitional provisions related to changes in regulations over time.
This document provides information about ordering and delivering derma products from an online seller. It states that payment must be made by Friday at 3pm via BDO bank and orders will be shipped the following Monday. The shipping fee is paid by the buyer. It also provides disclaimers that the seller does not diagnose or recommend products, prices may change, and the seller is not liable for any negative results from using the products.
There are five main factors that influence health: genetics, behavior, socioeconomic status, environment, and institutional/social factors. Genetics can predict genetic risks and the causes of diseases. Behaviors like physical activity are also influential as several studies have shown they increase brain function and nourishment. Environmental factors, socioeconomic status, and institutional/social settings all impact individual and community health outcomes.
Как оптимизировать бюджет на контекстную рекламуFresh IT
Презентация вебинара Станислава Пирогова, сертифицированного специалиста по Google AdWords.
Подробная статья по материалам вебинара: http://freshit.net/blog/kontekstnaya-reklama-2/budget/.
Видео вебинара: https://www.youtube.com/watch?v=RBWM4vJ4Snk
23 25 jan 2013 csisa kathmandu ppp dealer training ravikanthCSISA
The document discusses the potential for public-private partnerships (PPPs) in agriculture through training of input dealers, as input dealers have a large network reaching many small farmers but generally lack formal agricultural education; it proposes that organizations like CSISA could partner with input suppliers to provide training to dealers on basic agronomy practices and technologies to strengthen their ability to disseminate information and improve farmers' access to knowledge.
23 25 jan 2013 csisa kathmandu ssnm ipni kaushikCSISA
This document discusses establishing site-specific nutrient management (SSNM) in South Asia. It explains that plant nutrient availability varies spatially and temporally due to factors like genesis, topography, and cropping/fertilization history. SSNM aims to improve productivity, nutrient use efficiency, soil fertility, and farm income through spatially and temporally managing soil nutrients. The Nutrient Expert decision support tool was developed to generate simple, location-specific fertilizer recommendations for individual fields based on crop yield targets and nutrient balances. Large-scale validation trials showed Nutrient Expert recommendations improved yields, profits, and nutrient stewardship over existing farmer practices. Plans for 2013 include expanding Nutrient Expert to additional crops/systems and dissemin
Liberalen willen verzekeraar laten betalen bij doodstrafThierry Debels
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Salduz : au tour de l'OVB de montrer les dentsJLMB
Communiqué de presse de l'OVB : à défaut de paiement intégral immédiat des permanences Salduz 2012, l'OVB menace d'arrêter leur fonctionnement dans une semaine.
Kamerbrief 31 aug 2010 nav toezeggingen ao 1 juli 2010Atrivé
Brief naar aanleiding van AO 1juli 2010. Onderwerpen: mag Europa dit beslissen, reactie op onderzoek Rigo, abf onderzoek naar 90% norm, hoe inkomens toetsen en op juistheid controleren, alle sociale huurwoningen onder 90%norm? Urgenten.
Ten vervolge op het eerder door de adviescommissie pensioenrecht van de Nederlandse orde van advocaten (hierna: "adviescommissie") uitgebrachte advies van 18 mei 2018 inzake de internetconsultatie over het concept-wetsvoorstel verzamelwet Pensioenen 2019 doet de adviescommissie ter zake van een tweetal punten nog aanbevelingen tot aanpassing van het wetsvoorstel 35015. Alvorens tot deze aanbevelingen te komen, heeft de adviescommissie kennis genomen van het verslag zoals vastgesteld op 3 oktober 2018 en de nota naar aanleiding van dit verslag van 8 oktober 2018.
Toekomst van de bescherming van de sociale rechten in Europa - Document van B...FPS Social Security
Op 12 en 13 februari 2015 had het Belgische voorzitterschap van het Ministercomité van de Raad van Europa in Brussel de Europese Conferentie over 'De toekomst van de bescherming van de sociale rechten in Europa' georganiseerd. De 31 onafhankelijke academische experts die aanwezig waren, hebben de voornaamste voorstellen en werkmethodes samengevat in het Document van Brussel.
Document van Brussel_presentatie_ Toekomst sociale rechtenManuel PAOLILLO
Op 12 en 13 februari 2015 heeft het Belgische voorzitterschap van de Raad van Europa, in samenwerking met de Raad van Europa, in Brussel
de Europese Conferentie ‘over de toekomst van de bescherming van de sociale rechten in Europa’ georganiseerd.
De Conferentie heeft politieke overheden en deskundigen van hoog niveau samengebracht. De aanwezigheid en de toespraken van de
secretaris-generaal van de Raad van Europa, van een lid van de Europese Commissie en van de Vicevoorzitter van de Parlementaire Vergadering
moeten worden benadrukt.
De conferentie, waar bijna 300 deelnemers aanwezig waren, afkomstig uit de academische wereld, naast vertegenwoordigers van de
lidstaten van de Raad van Europa, internationale instellingen (Raad van Europa, de Europese Unie, de Internationale Arbeidsorganisatie, de
Verenigde Naties), sociale partners en NGO’s, paste in de continuïteit van het proces van Turijn. Dit proces, dat in de stad met dezelfde naam
door het Italiaanse voorzitterschap van de Europese Unie en door de Raad van Europa werd gelanceerd, wil de politieke belangstelling voor
de sociale rechten in Europa hernieuwen in de huidige context, met de steun van het Europees Sociaal Handvest.
The trESS network was established in 2005 to coordinate social security schemes in the EU, EEA, and Switzerland. It aims to increase knowledge of coordination regulations, build networks of professionals, report on implementation of EU regulations, and provide analytical support to the European Commission. Main activities include specialized training seminars, information sharing through its website and newsletters, and reporting on implementation in 32 countries through annual European Reports.
This document contains several case studies related to determining the applicable social security legislation for individuals in different cross-border situations between EU member states. The cases involve issues such as determining the applicable legislation for self-employed individuals working in multiple countries, employees of transport companies working in several countries, and situations involving periods of work, residence, and social security contributions across borders.
2010 - Modernised EU Social Security Coordination and Old-Age PensionstrESS Network
The document summarizes key aspects of modernized EU social security coordination and old-age pensions regulations. It discusses (1) the context and basic principles of social security coordination, including equality of treatment and aggregation of periods; (2) over 50 years of coordination regulations; (3) two new regulations from 2004 and 2009 that were updated, simplified, and clarified; and (4) core principles of modernization including strengthened institutional procedures and enhanced cooperation between member states.
2010 - Advising Individuals on Their Rights in EuropetrESS Network
The AIRE Centre promotes awareness of European law rights and assists vulnerable individuals in asserting those rights. It litigates before the European Court of Human Rights, provides legal advice to migrants on their EU rights, and conducts trainings. One project focuses on fighting social exclusion of EU migrants of minority ethnicity in the UK. The AIRE Centre has advised 198 individuals, addressing issues like benefits access, NHS care, trafficking, and deportation of prisoners. Two issues under Regulation 883/04 discussed are theoretical and practical access to NHS care and access to special non-contributory benefits.
The document summarizes CPAG's activities over the past year, focusing on issues related to interpreting and applying EU law in the UK social security system. Key issues discussed include delays and uncertainty in exporting disability benefits to other EU countries, difficulties with the UK's right to reside test, and lack of advice available on coordination rules. CPAG provides legal support for test cases aimed at clarifying rights under EU law. Looking forward, there is cautious optimism that new caselaw and regulations may help address some problems, but significant concerns remain regarding support for pregnant women under EU law.
The document discusses the UK's implementation of the Electronic Exchange of Social Security Information (EESSI) system. EESSI will allow the electronic exchange of social security data between EU member states. The UK project has three tiers: 1) the EU-wide EESSI infrastructure, 2) the UK National Access Point, and 3) interfaces with individual UK department systems. Progress is being made towards developing the UK National Access Point and integrating department systems by the April 2012 deadline.
2010 - National trESS Seminar - Case studiestrESS Network
This document discusses three case studies related to determining applicable legislation and eligibility for social security benefits across the European Union:
1. A case involving a self-employed individual residing in Sweden who works in the management of companies in the US, Sweden, and Finland.
2. A transportation company driver who lives in Denmark but transports goods between Germany, Poland, and occasionally Denmark.
3. A self-employed architect residing in Sweden who does occasional contract work for a company in Denmark.
It also discusses two cases related to determining eligibility for family benefits across member states, including differences in family allowance and parental benefit amounts in two example countries. Questions are provided for discussion on each case.
2010 - Where do we stand – what problems do we have?trESS Network
The document discusses the current state of the European coordination of social security schemes. [1] Key achievements since the 2010 entry into force of Regulation 883/2004 are noted, but many problems and open questions remain. [2] Issues include missing forms, interpretation questions, and ensuring national systems are compatible with the EESSI digital exchange system. [3] Further amendments may be needed to address issues like long-term care, simultaneous activities, and the interaction between EU regulations and directives.
2010 - EESSI - Electronic Exchange of Social Security Information trESS Network
This document provides information about the Electronic Exchange of Social Security Information (EESSI) architecture from a Romanian perspective. It describes the EESSI network structure with Member States, national networks, and access points connected via the international EESSI network and TESTA. Romania has 4 access points covering different social security areas. The document outlines Romania's progress in establishing access points and connecting to the EESSI network. It discusses timelines for testing, training, and integrating EESSI into Romania's national environment by reengineering national applications.
2010 - EESSI - Electronic Exchange of Social Security Information
2009 - Recente ontwikkelingen in België op het vlak van coördinatie van sociale zekerheid
1. organising training and setting up networks on the
European Coordination of Social Security Schemes
in the 27 Member States
Recente ontwikkelingen in België
op het vlak van de coördinatie van
sociale zekerheid
Michael COUCHEIR
Brussel, 3 april 2009
2. De Vlaamse Zorgverzekering
• Arrest van het Grondwettelijk Hof dd. 21 januari
2009
o In de lijn van Waalse Regering en Regering van de
Franse Gemeenschap t. Vlaamse Regering (C-212/06)
• Wijzigingsdecreet in voorbereiding
o C-212/06, maar ook Hosse (C-286/03)
• Antwoord EC op parlementaire vraag E-5140/08:
o Op basis van artikel 18 EG zouden in VL wonende gepensioneerden
met een NL pensioen zich op vrijwillige basis bij de Vl. Zorgverzekering
moeten kunnen aansluiten.
3. Arbeidsrechtbank Brussel 6 februari 2008 (1)
Feiten
•Mr. A. Is Italiaan en werkt sinds 1978 voor de Brusselse
vertegenwoordiging van een Duitse vereniging ter
bevordering van de Europese integratiegedachte
•In 2005 sluit de Brusselse zetel de deuren en wordt Mr.
A ontslagen
•Mr. A vecht zijn ontslag aan; in de nasleep daarvan blijkt
dat Mr. A steeds in DE verzekerd was voor werkloosheid
en ouderdom en dat daar bijdragen werden betaald
4. Arbeidsrechtbank Brussel 6 februari 2008 (2)
Beoordeling
• Op basis van artikelen 13 of 14 Ver. 1408/71 had Mr. A
onderworpen moeten geweest zijn aan BE wetgeving
o in de periode 1978-2005 woonde en werkte Mr. A in BE
o feit dat de vereniging haar zetel in Bonn had en Mr. A regelmatig naar DE
ging voor vergaderingen is niet van belang
• Verzoek om artikel 17-overeenkomst die DE wetgeving
toepasselijk verklaart voor de periode 1978-2005
o DE instelling akkoord: “...étant donné la hauteur sans commune mesure
des frais administratifs qu’impliquerait un ‘rapatriement’ de l’ensemble de
la couverture sociale vers la Belgique, nous soutenons la demande de
dérogation...”
• Ex-werkgever veroordeeld tot regularisatie van de sociale-
zekerheidssituatie van Mr. A
5. Arbeidshof Antwerpen 20 maart 2008 (1)
Feiten
• Een Nederlandse onderneming, gevestigd in het grensgebied, neemt
in 1998 twee vertegenwoordigers in dienst.
• Met beiden werd een arbeidsovereenkomst gesloten, maar enkele
maanden later bleek dat ze in werkelijkheid als zelfstandigen
werkten.
• In 1999 opende de onderneming een filiaal in BE en werd de situatie
geregulariseerd.
• Na onderzoek in 2000 kwam de sociale inspectie tot de conclusie
dat de prestaties van de twee vertegenwoordigers, in zoverre deze
niet aan de RSZ waren aangegeven, aanleiding gaven tot het heffen
van socialezekerheidsbijdrage
6. Arbeidshof Antwerpen 20 maart 2008 (2)
Beoordeling
•De twee vertegenwoordigers voerden hun werkzaamheden
hoofdzakelijk in BE uit, waar ze beiden ook woonden
• Bijgevolg is BE socialezekerheidswetgeving van toepassing en
dienden er bijdragen in het werknemersstelsel te worden betaald
voor zover prestaties in het kader van een arbeidsovereenkomst
kunnen worden uitgevoerd (art. 13 en 14 Ver. 1408/71)
• De betrokken personen leverden prestaties als
handelsvertegenwoordigers, waardoor het wettelijk vermoeden van
artikel 4 van de Arbeidsovereenkomstenwet speelt
• De Nederlandse onderneming slaagt er niet in dit vermoeden te
weerleggen.
7. Arbeidshof Luik 10 november 2008 (1)
Feiten
•Mevr. T is aangesloten bij de LU Caisse de Pension des
Employés privés wanneer ze in augustus 1997 in Aarlen
slachtoffer wordt van een verkeersongeluk veroorzaakt
door X
•De CPEP kent mevr. T een invaliditeitspensioen toe voor
de periode augustus 1998 tot november 1999
•Ethias (de verzekeraar van X) weigert CPEP te vergoeden
voor deze prestaties
8. Arbeidshof Luik 10 november 2008 (2)
Beoordeling
•Artikel 93 Ver. 1408/71, zoals uitgelegd door HvJ in C-428/92
o “Deze bepaling beoogt te verzekerendat het vorderingsrecht dat het
bevoegde orgaan krachtens de door dat orgaan toegepaste wetgeving
heeft, door de andere Lid-Staten wordt erkend”.
o “De voorwaarden en de omvang van het verhaalsrecht van een orgaan
van sociale zekerheid t.o.v. de veroorzaker van de schade die op het
grondgebied van een andere Lidstaat is ontstaan [...] worden bepaald
volgens het recht van de Lid-Staat waaronder dat orgaan valt”.
Arbeidshof dient LU wetgeving toe te passen, met name de artikelen
222-223 van de LU Code des assurances sociales
9. Arbeidshof Luik 10 november 2008 (3)
Beoordeling
Heeft de CPEP een onmiddellijk recht tegen ten opzichte van de
aansprakelijke derde, of is dit orgaan wettelijk gesubrogeerd in de
rechten van Mevr. T.?
van belang voor de verjaring
•LU wetgeving kent de figuur van de “cession légale”
•Heeft geen subrogatoir karakter, wel een onmiddellijk recht
•Vordering is niet verjaard; ETHIAS dient CPEC te vergoeden.
10. Grondwettelijk Hof nr. 139/2008, 22 oktober 2008 (1)
• Beroep tot vernietiging ingesteld door DKV tegen bepalingen van
de Wet van 26 maart 2007 houdende integratie van de kleine
risico’s in de verplichte verzekering voor geneeskundige verzorging
voor de zelfstandigen
• Integratie heeft voor gevolg dat enkel de in de ZIV-wet als zodanig
vermelde instellingen als verzekeringinstelling kunnen optreden
• DKV:
o privaatrechtelijke verzekeringsondernemingen, Belgisch of Europees, die
voorheen verzekering tegen kleine risico’s aanboden, kunnen dat niet meer
op nuttige wijze doen
o strijdig met artikelen 10-11 G.W. en met artikelen 43 en 49 EG.
11. Grondwettelijk Hof nr. 139/2008, 22 oktober 2008 (2)
• Gw. Hof erkent verschil in behandeling / belemmering vrij
verkeer, maar acht die gerechtvaardigd
o Het gelijkschakelen van de sociale bescherming van werknemers en
zelfstandigen is een geoorloofd doel
o Integratie in de verplichte verzekering is een pertinent middel
o Er bestaat een wezenlijk verschil tussen de activiteiten van
ziekenfondsen (voorzorg, onderlinge hulp, solidariteit, geen
winstoogmerk) en de activiteiten van private
verzekeringsondernemingen (winstoogmerk, risicoselectie, uitsluiting
slechte risico’s)
o Deze laatste ondernemingen kunnen een product blijven aanbieden
die de dekking van de verplichte verzekering aanvult
• Gw. Hof verwerpt het beroep.
12. Bestrijding sociale fraude
Belgisch –Frans Samenwerkingsakkoord betreffende de
sociale zekerheid
•Ondertekend te Parijs op 17 november 2008
•Voert een samenwerkingskader in voor de socialezekerheids-
instellingen en maakt het mogelijk om gegevensstromen uit te
wisselen tussen BE-FR, om personeel uit te wisselen voor
controles, om goede praktijken in te voeren en om
grensoverschijdend verschuldigde en onverschuldigde bijdragen
en uitkeringen in of terug te vorderen. De overeenkomst
voorziet ook in de uitwisseling en de kruising van gegevens om
fraude te bestrijden.