2016/4 Transferee liable for transferor’s overdue pension contributions (NL)
If both the transferor and transferee are affiliated to one and the same mandatory industry-level pension fund, the transferee is liable vis-à-vis that pension fund for pension contributions (premiums) due but not paid to that fund prior to the date of transfer. A judgment to this effect, which was reported in EELC in 2013/35, was recently confirmed on appeal.
Gerechtshof Arnhem-Leeuwarden (Court of Appeal Arnhem-Leeuwarden), 2015-09-01