Acceso usuarios
The essay analyzes the recent italian law regulating comple-mentary and supplementary pension schemes. The Author main-tains that, according to the statutory provisíons, occupational pen-sion schemes are part of the social security system planned by art. 38, comma 2, of the Constitution. Both «internal» and «external» funds are regulated: the former being company funds, though sep-arate and autonomous from the company patrimony; the latter be-ing corporate bodies, operating at industry-wide or at division level (in the public sector), or, in general, for groups of workers, even self-employed. Controls and limitations on the activity of pension funds are provided, including the institution of a special «surveillance» board. Also the transferability between different schemes is regulated, as well as the forms and limas of contribu-tion to the funds, the utilization of the «end of service allowance», and the fiscal incentives to the constitution and participation to pension schemes. Then, the sources of discipline of pension schemes are examined, with special regard to the scope of applica-tion of the relevant collective agreements, and the possibility for them to introduce less favourable conditions. Finally, the impact of a transfer of undertaking on an existing pension fund is stu-died.
Collective
