Judgment of the General Court (Fifth Chamber) of 15 September 2021 –

Ashworth and Others v Parliament

(Cases T‑720/19 to T‑725/19)

(Law governing the institutions – Rules governing the payment of expenses and allowances to Members of the Parliament – Amendment of the additional voluntary pension scheme – Notice fixing additional voluntary pension rights – Plea of illegality – Competence of the Bureau of the Parliament – Rights acquired or in the process of being acquired – Proportionality – Equal treatment – Legal certainty)

1. European Parliament – Rules on costs and indemnities of MEPs – Additional voluntary pension scheme – Decision of the Bureau of the European Parliament amending the Implementing Measures for the Statute for Members of the European Parliament concerning certain conditions of the additional pension scheme – Competence of the Bureau of the Parliament to adopt that decision (Decision of the European Parliament 2005/684; Decision of the Bureau of the European Parliament concerning implementing measures for the Statute for Members of the European Parliament, Art. 76; Rules of Procedure of the European Parliament, Art. 25(3); Rules governing the payment of expenses and allowances to Members of the European Parliament, Annex VII) (see paras 33-38)

2. European Parliament – Rules on costs and indemnities of MEPs – Additional voluntary pension scheme – Decision of the Bureau of the European Parliament amending the Implementing Measures for the Statute for Members of the European Parliament concerning certain conditions of the additional pension scheme – Special levy on the pensions of Members of the European Parliament who are members of the additional pension scheme – Classification for tax purposes of that levy – Criteria – Levy not capable of being regarded as a tax or measure concerning the tax arrangements for Members of the European Parliament (Art. 223(2) TFEU) (see paras 43-51)

3. Acts of the institutions – Statement of reasons – Obligation – Scope – Decision of the Bureau of the European Parliament amending the Implementing Measures for the Statute for Members of the European Parliament concerning certain conditions of the additional pension scheme – Regulatory measure of general scope – Admissibility of statement of reasons limited to indicating the overall situation leading to the adoption of the measure and the general objectives pursued by the latter – Decision falling within a context known to the persons to whom it is addressed (Art. 296, second para., TFEU) (see paras 56-60)

4. European Parliament – Rules on costs and indemnities of MEPs – Additional voluntary pension scheme – Decision of the Bureau of the European Parliament amending the Implementing Measures for the Statute for Members of the European Parliament concerning certain conditions of the additional pension scheme – Rights acquired or in the process of being acquired – Infringement – None (Decision of the European Parliament 2005/684, Art. 27; Decision of the Bureau of the European Parliament concerning implementing measures for the Statute for Members of the European Parliament, Art. 76(2); Rules of Procedure of the European Parliament, Art. 25) (see paras 68-73, 76-85)

5. European Parliament – Rules on costs and indemnities of MEPs – Additional voluntary pension scheme – Decision of the Bureau of the European Parliament amending the Implementing Measures for the Statute for Members of the European Parliament concerning certain conditions of the additional pension scheme – Principle of the protection of legitimate expectations – Infringement – None (see paras 90, 91)

6. European Parliament – Rules on costs and indemnities of MEPs – Additional voluntary pension scheme – Decision of the Bureau of the European Parliament amending the Implementing Measures for the Statute for Members of the European Parliament concerning certain conditions of the additional pension scheme – Raising of the retirement age – Special levy on the pensions of Members of the European Parliament who are members of the additional pension scheme – Principle of proportionality – Infringement – None (see paras 96-105)

7. European Parliament – Rules on costs and indemnities of MEPs – Additional voluntary pension scheme – Decision of the Bureau of the European Parliament amending the Implementing Measures for the Statute for Members of the European Parliament concerning certain conditions of the additional pension scheme – Principle of equal treatment – Infringement – None (Decision of the European Parliament 2005/684; Rules governing the payment of expenses and allowances to Members of the European Parliament, Annex VII) (see paras 110-118)

8. European Parliament – Rules on costs and indemnities of MEPs – Additional voluntary pension scheme – Decision of the Bureau of the European Parliament amending the Implementing Measures for the Statute for Members of the European Parliament concerning certain conditions of the additional pension scheme – Principle of legal certainty – Infringement – None (see paras 122-127, 129-134)

Re:

Application under Article 263 TFEU for annulment of the Parliament’s decisions contained in the notices fixing the applicants’ additional voluntary pension rights in so far as they introduce, for pensions established after 1 January 2019, a special levy of 5% of the nominal amount of the pension, payable directly to the additional voluntary pension fund, pursuant to the decision of the Bureau of the European Parliament of 10 December 2018 amending the Implementing Measures for the Statute for Members of the European Parliament (OJ 2018 C 466, p. 8).

Operative part

The Court:

1. Joins Cases T‑720/19 to T‑725/19 for the purposes of the judgment;

2. Dismisses the actions;