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"BCOUNCIL REGULATION (EEC, EURATOM, ECSC) No 2290/77
of 18 October 1977
determining the emoluments of the members of the Court of Auditors
(OJ L 268, 20.10.1977, p. 1)
Amended by:
Official Journal
No page date
"M1 Council Regulation (Euratom ECSC, EEC) No 1416/81 of 19 May
1981L 142 1 28.5.1981
"M2 Council Regulation (Euratom ECSC, EEC) No 3822/81 of 15
December 1981L 386 4 31.12.1981
"M3 Council Regulation (ECSC EEC, Euratom) No 2426/91 of 29 July
1991L 222 1 10.8.1991
"M4 Council Regulation (EEC Euratom, ECSC) No 1084/92 of 28
April 1992L 117 1 1.5.19921977R2290 — EN — 01.01.1992 — 004.001 — 1
COUNCIL REGULATION (EEC, EURATOM, ECSC) No 2290/77
of 18 October 1977
determining the emoluments of the members of the Court of
Auditors
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Coal and Steel
Community, and in particular Article 78e thereof,
Having regard to the Treaty establishing the European Economic
Community, and in particular Article 206 thereof,
Having regard to the Treaty establishing the European Atomic Energy
Community, and in particular Article 180 thereof,
Having regard to the Protocol on the privileges and immunities of the
European Communities applicable to the members of the Court of
Auditors by virtue of the said Articles 206, 78e and 180,
Whereas it is for the Council to determine the salaries, allowances and
pensions of members of the Court of Auditors, together with any
payment to be made instead of remuneration,
HAS ADOPTED THIS REGULATION:
Article 1
From the date of taking up their duties until the last day of the month in
which they cease to hold office, members of the Court of Auditors shall
be entitled to a basic salary, family allowances and other allowances.
Article 2
The basic monthly salary of members of the Court of Auditors shall be
equal to the amount resulting from the application of the following
percentages to the basic salary of an official of the European
Communities on the last step of Grade A 1:
President: 108 %
Other members: 104 %
Article 3
Members of the Court of Auditors shall be entitled to family allowances
fixed by analogy with the provisions of Article 67 of the Staff
Regulations and Articles 1 to 3 of Annex VII to those Regulations.
Article 4
Members of the Court of Auditors shall be entitled to a residence
allowance equal to 15 % of their basic salary.
Article 5
The basic salaries referred to in Article 2, the family allowances referred
to in Article 3 and the residence allowances referred to in Article 4 shall
be subject to the weighting fixed by the Council pursuant to Articles 64
and 65 of the Staff Regulations of officials of the European Communities
in respect of officials employed in Luxembourg.!B1977R2290 — EN — 01.01.1992 — 004.001 — 2
Article 6
On taking up his duties and on ceasing to hold office, a member of the
Court of Auditors shall be entitled to:
(a) an installation allowance equal to two months’ basic salary on taking
up his duties and a resettlement allowance equal to one month’ s basic
salary on ceasing to hold office;
(b) reimbursement of travelling expenses incurred by him for himself
and for members of his family, and reimbursement of the cost of
removal of his personal effects and furniture including insurance
against ordinary risks (theft, breakage, fire).
If his term of office is renewed, he shall not be entitled to any of the
allowances set out in this Article. Nor shall he be so entitled if he is
appointed member of an institution of the Communities, if that
institution has its provisional seat in the town where he was formerly
required to reside by reason of his office and if at the time of the new
appointment he has not already effected his resettlement.
Article 7
A member of the Court of Auditors required in the course of his duties to
travel away from the place of provisional location of the Court shall be
entitled to:
(a) reimbursement of travelling expenses;(b) reimbursement of hotel expenses (room, service and taxes only);
(c) a subsistence allowance equal, for each complete day of absence, to
105 % of the daily subsistence allowance as laid down in the Staff
Regulations for officials of the European Communities for a grade A
1 official on mission.
Article 8
1. For three years from the first day of the month following that in
which he ceases to hold office, a former member of the Court of
Auditors shall receive a monthly transitional allowance determined in
accordance with the following procedure:
— 35 % of the basic salary which he was receiving when he ceased to
hold office if his period of service is less than two years;
— 40 % of the same salary if that period is over two years but less than
three years;
— 45 % of the same salary if that period is more than three years and
less than five years;
— 50 % of the same salary if that period is more than five years and less
than 10 years;
— 55 % of the same salary if that period is more than 10 years and less
than 15 years;
— 60 % of the same salary in other cases.2. Entitlement to this allowance shall cease if the former member of the
Court of Auditors is appointed to office in one of the institutions of the
Communities or upon his death. In the event of such appointment, the
allowance shall be paid up to the date of taking up his duties; in the event
of death the payment for the month in which death occurred shall be the
last.
3. If during this three-year period the person concerned takes up any
new gainful activity, the amount by which his gross monthly
remuneration (i.e. before deduction of taxes) together with the allowance
provided for in paragraph 1 exceeds the remuneration, before deduction
of taxes, which he was receiving as a member of the Court of Auditors!B
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under Articles 2, 3 and 4 shall be deducted from the allowance. In
calculating the amount of remuneration received for the new activity, all
forms of remuneration shall be included, except those representing
reimbursement of expenses.
4. On the date when he ceases to hold office, on 1 January of each year
thereafter and in the event of any changes in his financial situation, a
member of the Court of Auditors shall declare to the President of the
Court of Auditors all forms of remuneration received for his services,
except those representing reimbursement of expenses.
Additional remuneration legitimately received by the former member in
the course of his duty as a member of the Court of Auditors shall not be
deductible from the transitional allowance.
This declaration must be made in good faith and shall be treated as
confidential. The information contained therein shall not be used
otherwise than for the purposes of this Regulation and shall not be
communicated to third persons.
5. Throughout the period of three years mentioned in paragraph 1, the
former member of the Court of Auditors shall be entitled to the family
allowances provided for in Article 3.
Article 9
1. After ceasing to hold office, members of the Court of Auditors shall
be entitled to a pension for life payable from the date when they reached
the age of 65 years.
2. They may, however, ask to start drawing such pension from the age
of 60 years. In that case a coefficient shall be applied to the pension as
follows:
60 years 0.70
61 years 0.75
62 years 0.80
63 years 0.87
64 years 0.95
Article 10
The amount of the pension shall be 4.5% of the basic salary last
received for each full year in office and one twelfth of that sum for each
complete month. The maximum pension shall be 70 % of the basic salary
last received.
When the person concerned has performed the duties of President and of
member of the Court of Auditors, the salary on which the pension is to be
calculated shall be related to the proportion of time spent by the person
concerned in performing each of those duties.
Article 11
A member of the Court of Auditors who is suffering from disablement
deemed to be total which prevents him from performing his duties and
who on these grounds resigns or is compelled to resign shall be entitled
from the date of resignation or compulsory resignation to the following
benefits:
(a) where disablement is recognized as permanent, he shall be entitled to
a pension for life calculated in accordance with the provisions of
Article 10, which shall be not less than 30 % of the basic salary last
received. He shall be entitled to the maximum pension if the
incapacity is the result of disablement or illness contracted in the
performance of his duties;
(b) where disablement is temporary, he shall be entitled, until he
recovers, to a pension at the rate of 60 % of the basic salary last
received, if the disablement or illness was contracted in the
performance of his duties, and 30 % in other cases. When the!B1977R2290 — EN — 01.01.1992 — 004.001 — 4
recipient of such disability pension reaches the age of 65 years or the
disability pension has been in effect for seven years it shall be
replaced by a pension for life calculated in accordance with the
provisions of Article 10.
Article 12
Members of the Court of Auditors shall be entitled to sickness,
occupational disease, industrial accident and birth and death benefits
under the social security scheme provided for in the Staff Regulations of
Officials of the European Communities.
The first paragraph shall also apply to former Members of the Court of
Auditors who benefit either under the pension scheme provided for in
Article 9 or under the transitional allowance provided for in Article 8 or
under the disability pension scheme provided for in Article 11.
However, the social security scheme provided for in the Staff Regulations
of Officials of the European Communities shall not apply to risks already
covered by another social security scheme under which the former
Member of the Court of Auditors may be eligible for benefits of the same
nature and of the same level.
Nevertheless, a former Member of the Court of Auditors who has held
office at least until the age of 60 or is entitled to benefit under the
disability pension scheme provided for in Article 11 shall continue to be
entitled without restriction to sickness benefits under the scheme
provided for in the Staff Regulations of Officials of the European
Communities. If he is not in receipt of the transitional allowance
provided for in Article 8 and is not entitled to benefit under either the
pension scheme provided for in Article 9 or the disability pension
scheme provided for in Article 11, the former Member of the Court of
Auditors shall be obliged to pay half the contributions necessary to cover
such risks. The contributions shall be calculated on the basis of the last
transitional allowance, adjusted to take account of successive adap-
tations.
A former Member of the Commission or of the Court who has ceased to
hold office before the age of 60 and who, at the end of the period during
which he is in receipt of the transitional allowance provided for in Article
8, is not entitled to benefit under either the pension scheme provided for
in Article 9 or the disability pension scheme provided for in Article 11
may continue to qualify for the cover provided for in the second and third
paragraphs of this Article, provided that he does not engage in any
gainful occupation enabling him to be covered by another public sickness
insurance scheme. He must then pay the full amount of the contributions
necessary for the cover provided for in Article 72 (1) of the Staff
Regulations of Officials of the European Communities. The contribu-
tions shall be calculated on the basis of the last transitional allowance,
adjusted to take account of successive adaptations.
Article 13
Where a third party is responsible for the disablement or death of a
member of the Court of Auditors, the rights of that member or those
entitled under him to bring legal proceedings against the third party shall
devolve on the Communities to the extent to which they incur obligations
under this pension scheme.
Article 14
The transitional allowance provided for in Article 8, the pension provided
for in Article 9 and the pension provided for in Article 11 shall not be
drawn concurrently by the same person. Where a member of the Court of
Auditors is entitled to claim benefit under more than one of those
provisions, only that provision which is the most favourable to the
claimant shall be applied.!B
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Article 15
Where a member of the Court of Auditors dies during his term of office,
the surviving spouse or dependent children shall be entitled, until the end
of the third month following that in which the death occurs, to the
remuneration to which the member of the Court of Auditors would have
been entitled under Articles 2, 3 and 4.
Article 16
1. The widow and dependent children of a member or former member
of the Court of Auditors to whom pension rights have accrued at the time
of his death shall be entitled to a survivor’ s pension.
That pension shall be equal to a percentage of the pension accruing to the
member or former member of the Court of Auditors under Article 10 at
the date of death, namely:
— for a widow 60 %,
— for each child where the mother is still alive 10 %,
— for each child where both father and mother are dead 20 %.
However, if the death of the member of the Court of Auditors occurs
during his term of office,
— the survivor’ s pension for the widow shall be equal to 36 % of the
basic salary received at the time of death,
— the survivor’ s pension for a first orphan of both father and mother
shall not be less than 12 % of the basic salary received at the time of
death. Where several orphans of both mother and father are left, the
total amount of the survivor’ s pension shall be divided equally
among the orphans entitled.
2. The total amount of these survivors’ pensions shall not exceed the
amount of the pension of the member or former member of the Court of
Auditors on which they are calculated. The maximum total survivor’ s
pensions payable shall be divided, where applicable, between the
beneficiaries in accordance with the above percentages.
3. Survivors’ pensions shall be granted from the first day of the
calendar month following the date of death; however, where the
provisions of Article 15 are applied, eligibility shall not commence until
the first day of the fourth month following that in which death occurred.
4. Entitlement to a survivor’ s pension shall cease at the end of the
calendar month in which the person entitled dies. Moreover, entitlement
to an orphan’ s pension shall cease at the end of the month in which the
child reaches the age of 21 years. However, entitlement shall be extended
while the child is receiving vocational training, though not beyond the
end of the month in which he reaches the age of 25 years.
The pension shall remain payable to an orphan who is prevented through
illness or disablement from earning a livelihood.
5. Where a former member of the Court of Auditors marries and at the
date of marriage has pension rights accruing to him under this
Regulation, the wife and any children of the marriage shall not be
entitled to a survivor’ s pension save where the marriage precedes the
death of the former member of the Court of Auditors by five years or
more.
6. A widow’ s entitlement to a survivor’ s pension shall cease on
remarriage. She shall then be entitled to immediate payment of a lump
sum equal to twice the annual amount of her survivor’ s pension.!B
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!M1
7. Where a member leaves a widow and also orphans of a previous
marriage or other persons entitled under him, or where he leaves orphans
of different marriages, the total pension shall be apportioned by analogy
with the provisions of Articles 22, 27 and 28 of Annex VIII to the Staff
Regulations for officials.
8. The widow and dependent children of a Member or former Member
of the Court of Auditors shall be entitled to sickness benefits under the
social security scheme provided for in the Staff Regulations of Officials
of the European Communities if they are not eligible for benefits of the
same nature and of the same level under another social security scheme.
Article 17
A member of the Court of Auditors who is relieved of his duties on
grounds of serious misconduct shall forfeit any right to transitional
allowance and retirement pension; this shall not, however, affect those
entitled under him.
Article 18
Should the Council decide to increase the basic salary, it shall at the same
time decide on an appropriate increase in the rates of existing pensions.
Article 19
Payment of the benefits provided for in this pension scheme shall be
entered in the budget of the Communities. Member States shall jointly
guarantee payment of these benefits in accordance with the scale for
financing such expenditure.
Article 19a
Article 66a of the Staff Regulations of Officials shall apply mutatis
mutandis to the Members of the Court of Auditors.
Article 20
1. Payment of the sums due under Articles 2, 3, 4, 6, 12 and 15 shall be
made in the currency of the country where the Court of Auditors is
provisionally located.
2. Sums due under Articles 8, 9, 11 and 16 shall be weighted at a rate
fixed on the basis of Articles 64 and 65 (2) of the Staff Regulations for
officials of the European Communities, for the country where the
recipient of the sum proves he is resident. If the recipient establishes
residence in a country for which no weighting has been adopted, the
weighting applicable shall be that valid for Belgium. Beneficiaries may
elect to be paid, in accordance with the conditions for the payment of
remuneration laid down in Article 63 of the abovementioned Staff
Regulations, in the currency either of the country of which they are
nationals or of their country of residence or of the country where the
Court of Auditors is provisionally located; their choice shall remain
operative for at least two years. Where neither the first nor the second of
these countries is a Member State of the Communities the sums due shall
be paid in the currency of the country where the Court of Auditors is
provisionally located.!M3
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Article 21
The Regulation laying down the conditions and procedure for applying
the tax for the benefit of the Communities shall apply to members of the
Court of Auditors.
Article 22
This Regulation shall enter into force on the day of its publication in the
Official Journal of the European Communities .
This Regulation shall be binding in its entirety and directly applicable in
all Member States.!B1977R2290 — EN — 01.01.1992 — 004.001 — 8