This document is an excerpt from the EUR-Lex website
Document 61994CJ0244
Az ítélet összefoglalása
Az ítélet összefoglalása
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Competition ° Community rules ° Undertaking ° Concept ° Organization managing an optional supplementary old-age insurance scheme ° Operation in accordance with the principle of capitalization ° Included
(EC Treaty, Arts 85 and 86)
A non-profit-making organization which manages an old-age insurance scheme intended to supplement a basic compulsory scheme, established by law as an optional scheme and operating according to the principle of capitalization in keeping with the rules laid down by the authorities in particular with regard to conditions for membership, contributions and benefits, is an undertaking for the purposes of Article 85 et seq. of the Treaty. Even if such an organization is non-profit-making, and the scheme it administers exhibits certain limited features of solidarity which are not comparable with the features that characterize compulsory social security schemes, it nevertheless carries on an economic activity in competition with life assurance companies.