ECJ Casts Doubt On UK Pension Bankruptcy Rules

By Silvia Martelli (November 11, 2021, 4:51 PM GMT) -- European Union national courts cannot refuse to shield approved foreign pension benefits in bankruptcy unless the retirement scheme is registered with the country's national tax authority, the bloc's top court ruled on Thursday in an Irish developer's dispute with U.K. trustees.

The European Court of Justice said that, typically, if a pension scheme has been approved as a retirement benefits plan by a tax authority in one EU country, another nation in the bloc can't refuse to grant those benefits automatic exclusion from the bankruptcy process — unless they have also been registered with the country handling the bankruptcy proceedings....

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