European Court of Justice
Early retirement benefits and benefits intended to enhance the conditions of such retirement, paid in the event of early retirement arising by agreement between the employer, fell within the rights and obligations referred to in Art.3(1) of the Acquired Rights Directive,and were not old-age, invalidity or survivors' benefits under supplementary company or inter-company pension schemes excluded by Art.3(3) of the Directive. A transferee was therefore prohibited from offering the employees of a transferred entity terms less favourable than those offered to them by the transferor in respect of early retirement, and, if it had none the less done so, and the employees had accepted, it was up to the transferor to make good the loss suffered.
(Case C-04/01),[2004] ICR 1234
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