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ATA/3/1998•No appeal deadline in occupational pension cases
ATA/3/1998Corte di giustizia / Camera amministrativa13 gen 1998Granted
Estratto da Omnilex
The dispute concerned the calculation of the minimum vested benefit under Art. 17 ch. 1 LFLP and whether an appeal in occupational pension matters is subject to a deadline. The court held that no appeal deadline applies in this field. On the merits, it confirmed that the statutory minimum vested benefit is calculated by taking into account contributions attributed by the employer and the insured person’s own contributions, but without interest on those contributions.
Art. 17 ch. 1 LFLP; calculation of the minimum vested benefit and procedural time limits in occupational pension litigation. Appeals in matters of occupational pension provision are not subject to an appeal deadline. For the minimum vested benefit under Art. 17 ch. 1 LFLP, the calculation base includes contributions paid or credited by the employer to the employee, as well as the insured person’s contributions; however, no interest may be added to those contributions for the statutory minimum calculation. The provision is to be interpreted strictly in relation to interest accrual, which is excluded absent express statutory basis.
Descripteurs
ASSURANCE SOCIALE; PREVOYANCE PROFESSIONNELLE; CALCUL; LIBRE PASSAGE(ASSURANCES); COMPTE DE LIBRE PASSAGE; PRESTATION DE LIBRE PASSAGE; PRESTATION EN CAPITAL; PROCEDURE; DELAI DE RECOURS; ASSU
Normes
LFLP.17 ch.1
Résumé
Les recours déposés en matière de prévoyance professionnelle ne sont pas soumis à un délai de recours. Le calcul de la prestation minimale de libre passage, au sens de l'art.17 ch.1 LFLP, doit se faire en tenant compte des cotisations versées ou attribuées à l'employé par son employeur, sans toutefois que celles-ci ne portent intérêt. La prise en compte des cotisations de l'assuré, dans le cadre du calcul de la prestation minimale au sens de l'art. 17 LFLP, ne permet pas de faire porter des intérêts auxdites cotisations.
Estratto da Omnilex
Whether appeals in occupational pension matters are subject to a filing deadline.
Appeals in matters of occupational pension provision are not subject to an appeal deadline.
The court held that the applicable procedural regime does not impose a time limit for such appeals.
How the minimum vested benefit under Art. 17 ch. 1 LFLP must be calculated.
The minimum vested benefit must be calculated taking into account the contributions paid or credited by the employer to the employee, but those contributions do not bear interest.
Employer-related contributions are included in the calculation base, yet the statute does not allow the addition of interest to those contributions for purposes of the minimum vested benefit.
Whether the insured person's own contributions may accrue interest in the calculation of the minimum vested benefit under Art. 17 LFLP.
The insured person's contributions may be included in the calculation, but they do not generate interest for this statutory minimum calculation.
The court stated that including the insured person's contributions does not permit interest to be credited to them when determining the minimum vested benefit.
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