1977R2290 — EN — 01.01.1982 — 002.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COUNCIL 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
►M1CouncilRegulation(Euratom,ECSC,EEC)No1416/81of19May1981 L142 1 28.5.1981
►M2CouncilRegulation(Euratom,ECSC,EEC)No3822/81of15December
1981 L386 4 31.12.1981
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COUNCIL REGULATION (EEC,EURATOM,ECSC) No 2290/77
of 18 October 1977
determining the emoluments of the members of the Court of Audi-
tors
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Coal and SteelCommunity, 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 ofAuditors by virtue of the said Articles 206, 78e and 180,
WhereasitisfortheCounciltodeterminethesalaries,allowancesand
pensions of members of the Court of Auditors, together with anypayment to be made instead of remuneration,
HAS ADOPTED THIS REGULATION:
Article 1
Fromthedateoftakinguptheirdutiesuntilthelastdayofthemonthin
whichtheyceasetoholdoffice,membersoftheCourtofAuditorsshallbe entitled to a basic salary, family allowances and other allowances.
Article 2
ThebasicmonthlysalaryofmembersoftheCourtofAuditorsshallbe
equal to the amount resulting from the application of the followingpercentagestothebasicsalaryofanofficialoftheEuropeanCommuni-ties on the last step of Grade A 1:
President: 108%
Othermembers: 104%
Article 3
MembersoftheCourtofAuditorsshallbeentitledtofamilyallowances
fixedbyanalogywiththeprovisionsofArticle67oftheStaffRegula-tions 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 inArticle4shallbesubjecttotheweightingfixedbytheCouncilpursuantto Articles 64 and 65 of the Staff Regulations of officials of theEuropeanCommunitiesinrespectofofficialsemployedinLuxembourg.
Article 6
Ontakinguphisdutiesandonceasingtoholdoffice,amemberofthe
Court of Auditors shall be entitled to:
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(a) an installation allowance equal to two months’ basic salary on
taking up his duties and a resettlement allowance equal to onemonth’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 ofremoval of his personal effects and furniture including insuranceagainst 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 isappointed member of an institution of the Communities, if that institu-tionhasitsprovisionalseatinthetownwherehewasformerlyrequiredtoresidebyreasonofhisofficeandifatthetimeofthenewappoint-ment he has not already effected his resettlement.
Article 7
AmemberoftheCourtofAuditorsrequiredinthecourseofhisduties
totravelawayfromtheplaceofprovisionallocationoftheCourtshallbe entitled to:
(a) reimbursement of travelling expenses;
(b) reimbursement of hotel expenses (room, service and taxes only);
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(c) asubsistenceallowanceequal,foreachcompletedayofabsence,to
105%ofthedailysubsistenceallowanceaslaiddownintheStaffRegulations for officials of the European Communities for a gradeA 1 official on mission.
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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 ofAuditors shall receive a monthly transitional allowance determined inaccordance with the following procedure:
— 35%ofthebasicsalarywhichhewasreceivingwhenheceasedto
hold office if his period of service is less than two years;
— 40%ofthesamesalaryifthatperiodisovertwoyearsbutlessthan
three years;
— 45%ofthesamesalaryifthatperiodismorethanthreeyearsand
less than five years;
— 50 % of the same salary if that period is more than five years and
less than 10 years;
— 55%ofthesamesalaryifthatperiodismorethan10yearsandless
than 15 years;
— 60 % of the same salary in other cases.
2. Entitlementtothisallowanceshallceaseiftheformermemberof
theCourtofAuditorsisappointedtoofficeinoneoftheinstitutionsofthe Communities or upon his death. In the event of such appointment,theallowanceshallbepaiduptothedateoftakinguphisduties;intheeventofdeaththepaymentforthemonthinwhichdeathoccurredshallbe the last.
3. Ifduringthisthree-yearperiodthepersonconcernedtakesupany
new gainful activity, the amount by which his gross monthly remu-neration (i.e. before deduction of taxes) together with the allowanceprovidedforinparagraph1exceedstheremuneration,beforedeductionoftaxes,whichhewasreceivingasamemberoftheCourtofAuditorsunder Articles 2, 3 and 4 shall be deducted from the allowance. Incalculatingtheamountofremunerationreceivedforthenewactivity,allforms of remuneration shall be included, except those representingreimbursement of expenses.
4. On the date when he ceases to hold office, on 1 January of each
yearthereafterandintheeventofanychangesinhisfinancialsituation,amemberoftheCourtofAuditorsshalldeclaretothePresidentofthe
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Court of Auditors all forms of remuneration received for his services,
except those representing reimbursement of expenses.
Additionalremunerationlegitimatelyreceivedbytheformermemberin
thecourseofhisdutyasamemberoftheCourtofAuditorsshallnotbedeductible from the transitional allowance.
This declaration must be made in good faith and shall be treated as
confidential.Theinformationcontainedthereinshallnotbeusedother-wisethanforthepurposesofthisRegulationandshallnotbecommuni-cated 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 thefamily 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 theyreached the age of 65 years.
2. They may, however, ask to start drawing such pension from the
ageof60years.Inthatcaseacoefficientshallbeappliedtothepensionas 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
receivedforeachfullyearinofficeandonetwelfthofthatsumforeachcomplete month. The maximum pension shall be 70 % of the basicsalary last received.
When the person concerned has performed the duties of President and
ofmemberoftheCourtofAuditors,thesalaryonwhichthepensionisto be calculated shall be related to the proportion of time spent by theperson concerned in performing each of those duties.
Article 11
AmemberoftheCourtofAuditorswhoissufferingfromdisablement
deemedtobetotalwhichpreventshimfromperforminghisdutiesandwhoonthesegroundsresignsoriscompelledtoresignshallbeentitledfromthedateofresignationorcompulsoryresignationtothefollowingbenefits:
(a) where disablement is recognized as permanent, he shall be entitled
toapensionforlifecalculatedinaccordancewiththeprovisionsofArticle10,whichshallbenotlessthan30%ofthebasicsalarylastreceived. He shall be entitled to the maximum pension if the inca-pacity is the result of disablement or illness contracted in theperformance 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 lastreceived, if the disablement or illness was contracted in theperformance of his duties, and 30 % in other cases. When therecipient of such disability pension reaches the age of 65 years orthe disability pension has been in effect for seven years it shall bereplaced by a pension for life calculated in accordance with theprovisions of Article 10.
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Article 12
A member of the Court of Auditors shall be entitled to the benefits of
the social security scheme provided for in the Staff Regulations ofofficials of the European Communities covering sickness, occupationaldisease, industrial accident and birth and death benefits.
This Article shall also apply to former members of the Court of Audi-
torswhobenefiteitherunderthepensionschemeprovidedforinArticle9 or under the transitional allowance provided for in Article 8. Thisparagraphshallnot,however,beappliedinordertocoverrisksalreadycovered by another social security scheme under which the formermember of the Court of Auditors may benefit.
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 thoseentitled under him to bring legal proceedings against the third partyshall devolve on the Communities to the extent to which they incurobligations 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 11shall not be drawn concurrently by the same person. Where a memberoftheCourtofAuditorsisentitledtoclaimbenefitundermorethanoneofthoseprovisions,onlythatprovisionwhichisthemostfavourabletothe claimant shall be applied.
Article 15
WhereamemberoftheCourtofAuditorsdiesduringhistermofoffice,
the surviving spouse or dependent children shall be entitled, until theendofthethirdmonthfollowingthatinwhichthedeathoccurs,totheremunerationtowhichthememberoftheCourtofAuditorswouldhavebeen entitled under Articles 2, 3 and 4.
Article 16
1. The widow and dependent children of a member or former
memberoftheCourtofAuditorstowhompensionrightshaveaccruedat 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 Article10 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%.
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However, if the death of the member of the Court of Auditors occursduring his term of office,
— thesurvivor’spensionforthewidowshallbeequalto36%ofthe
basic salary received at the time of death,
— the survivor’s pension for a first orphan of both father and mother
shallnotbelessthan12%ofthebasicsalaryreceivedatthetimeofdeath.Whereseveralorphansofbothmotherandfatherareleft,thetotal amount of the survivor’s pension shall be divided equallyamong the orphans entitled.
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2. Thetotalamountofthesesurvivors’pensionsshallnotexceedtheamountofthepensionofthememberorformermemberoftheCourtofAuditors on which they are calculated. The maximum total survivor’spensionspayableshallbedivided,whereapplicable,betweenthebene-ficiaries in accordance with the above percentages.
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3. Survivors’ pensions shall be granted from the first day of thecalendarmonthfollowingthedateofdeath;however,wheretheprovi-sionsofArticle15areapplied,eligibilityshallnotcommenceuntilthefirst 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
calendarmonthinwhichthepersonentitleddies.Moreover,entitlementtoanorphan’spensionshallceaseattheendofthemonthinwhichthechild reaches the age of 21 years. However, entitlement shall beextended while the child is receiving vocational training, though notbeyond 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 thisRegulation, the wife and any children of the marriage shall not beentitled to a survivor’s pension save where the marriage precedes thedeath of the former member of the Court of Auditors by five years ormore.
6. A widow’s entitlement to a survivor’s pension shall cease on
remarriage.Sheshallthenbeentitledtoimmediatepaymentofalumpsum equal to twice the annual amount of her survivor’s pension.
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7. Where a member leaves a widow and also orphans of a previousmarriage or other persons entitled under him, or where he leavesorphansofdifferentmarriages,thetotalpensionshallbeapportionedbyanalogywiththeprovisionsofArticles22,27and28ofAnnexVIIItothe Staff Regulations for officials.
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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 transitionalallowance and retirement pension; this shall not, however, affect thoseentitled 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 existingpensions.
Article 19
Payment of the benefits provided for in this pension scheme shall be
entered in the budget of the Communities. Member States shall jointlyguarantee payment of these benefits in accordance with the scale forfinancing such expenditure.
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Article 19a
The net basic salary, pensions and temporary termination-of-service
allowances of the President and members of the Commission, of thePresident, Judges, Advocates-General and Registrar of the Court ofJusticeshallbesubjecttoaspeciallevydeterminedinaccordancewiththeprovisionsofArticle66aoftheStaffRegulationsofofficials,whichshall apply by analogy.
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Article 20
1. PaymentofthesumsdueunderArticles2,3,4,6,12and15shall
bemadeinthecurrencyofthecountrywheretheCourtofAuditorsisprovisionally located.
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2. Sums due under Articles 8, 9, 11 and 16 shall be weighted at aratefixedonthebasisofArticles64and65(2)oftheStaffRegulationsfor officials of the European Communities, for the country where therecipient of the sum proves he is resident. If the recipient establishesresidence in a country for which no weighting has been adopted, theweightingapplicableshallbethatvalidforBelgium.Beneficiariesmayelect to be paid, in accordance with the conditions for the payment ofremuneration laid down in Article 63 of the abovementioned StaffRegulations, in the currency either of the country of which they arenationals or of their country of residence or of the country where theCourt of Auditors is provisionally located; their choice shall remainoperative for at least two years. Where neither the first nor the secondofthesecountriesisaMemberStateoftheCommunitiesthesumsdueshallbepaidinthecurrencyofthecountrywheretheCourtofAuditorsis provisionally located.
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Article 21
TheRegulationlayingdowntheconditionsandprocedureforapplying
thetaxforthebenefitoftheCommunitiesshallapplytomembersoftheCourt of Auditors.
Article 22
ThisRegulationshallenterintoforceonthedayofitspublicationinthe
Official Journal of the European Communities .
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicablein
all Member States.