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PL EN


Journal

2013 | 3 (17) | 27-38

Article title

Charakter prawny środków gromadzonych w otwartych funduszach emerytalnych

Authors

Content

Title variants

EN
Legal Aspects related to Assets of Mandatory Open Pension Funds in Poland

Languages of publication

PL

Abstracts

EN
As a part of Polish pension reform open pension funds were created as a part of mandatory pension system in late nineties of previous century. However there are still different opinions related to the legal aspects related to ownership of the assets of open pension funds. Sometime those issues are also mixed with private or public statistical classification of open pension funds and their assets as well as contributions to them, even by courts, however those issues shall be treated separately. The author considers legal character of contribution to open pension fund claiming that since there is no regulation which can allow to treat assets of the pension fund as co-ownership of the members of the pension fund, the assets of the pension funds shall, in the lack of such rules be treated only as ownership of the pension fund. Members of the fund only might have claims of obligatory nature to the pension funds, and such claims can be implemented only in cases clearly stipulated clearly by law.

Keywords

Journal

Year

Issue

Pages

27-38

Physical description

Contributors

author

References

Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.desklight-59c50b51-aaf6-4684-b6c4-b70b7442ac34
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