The Commission is determined to remove any remaining tax obstacles to a Single Market for occupational pensions (second pillar pensions). Since the entry into force of the Pension Fund Directive on 23 September 2005, the pressure on these tax obstacles is increasing.
What is the difference between a simple carbohydrate and a complex carbohydrate? The body breaks down carbohydrate into glucose (a type of sugar) to provide energy. The number of sugars found in the chemical structure of the carbohydrate determines if it is a simple or a complex carbohydrate. Simple carbohydrates contain no more than two sugars. Carbohydrates with more than two sugars in their structures are considered complex carbohydrates. Compared to simple carbohydrates, complex carbohydrates are generally absorbed slower and thus take longer for the body to digest.
They break down complex organic compounds (e.g., carbohydrates, fats, and proteins) produced by autotrophs into simpler compounds (e.g., carbohydrates into glucose, fats into fatty acids and glycerol, and proteins into amino acids).