Frans Pennings
Studia z Zakresu Prawa Pracy i Polityki Społecznej (Studies on Labour Law and Social Policy), Tom 25 Zeszyt 4, Volume 25 (2018), s. 307 - 322
https://doi.org/10.4467/25444654SPP.18.019.8947The rules for coordinating tax and social security have important differences, and this may be disadvantageous for mobile workers, in particular for posted workers. In this article the differences are analysed and the effects of the rules are shown. The article concludes by giving some suggestions for solving the problems
| JEL: | K31 |
| ASJC: | 3309 |
Frans Pennings
Studia z Zakresu Prawa Pracy i Polityki Społecznej (Studies on Labour Law and Social Policy), Vol. 23, 2016, s. 193 - 202
The Dutch constitutional guarantees of social rights are very limited. It is only up to Parliament, and not to courts, to decide whether the guarantees of Article 20 have been infringed. These guarantees are very limited. They require ensuring a subsistence income, but this does not prevent the legislature from imposing conditions on claimants to undertake steps to provide for a living themselves. Such conditions can seriously influence the legal character of benefits.
In Netherlands protection by international treaties can sometimes be invoke, provided that these rules are unconditional and clear enough. In practice this means that rules that are contrary to an equal treatment provision or prohibition of cost sharing are overruled.
Frans Pennings
Studia z Zakresu Prawa Pracy i Polityki Społecznej (Studies on Labour Law and Social Policy), Vol. 22, 2015, s. 1 - 1
International standards are still import_ant for social security. In times in which globalisation means an increasing form of competition, the old idea that competition should not take place by means of social security is still valid. Moreover now this globalisation means that countries which so far had been treated as third world countries are rapidly becoming economic powers, it becomes the more import_ant to convince them that a basic form of protection is needed