TO CONSIDER THE OBJECTIONS TOGETHER WITH THE SUBSTANCE , THE SUBSTANCE OF THE CASE MUST BE CONSIDERED FIRST .
11 THE SYSTEM ESTABLISHED UNDER STAFF MEMORANDUM NO 16 WAS A PROVISIONAL SCHEME ' PENDING THE ADOPTION IN THE STAFF REGULATIONS OF PROVISIONS APPLICABLE TO THE STAFF WITH REGARD TO SOCIAL SECURITY ' .
IN FACT THAT SCHEME DID NOT MAKE PROVISION FOR THE PAYMENT OF A PENSION BUT MERELY PROVIDED THAT AN OFFICIAL WHOSE SERVICE WITH THE COMMUNITY TERMINATED FOR A REASON OTHER THAN DEATH BEFORE THE PENSION SCHEME WAS ESTABLISHED WOULD BE ENTITLED TO REIMBURSEMENT OF THE SUMS STANDING TO THE CREDIT OF HIS ACCOUNT WITH THE PROVIDENT FUND , INCLUDING INTEREST .
FURTHERMORE , IT IS CLEAR FROM THE WORDING OF STAFF MEMORANDUM NO 16 THAT THE RULES THEREBY LAID DOWN WERE INTENDED TO FACILITATE THE TRANSITION TO THE PENSION SCHEME UNDER THE STAFF REGULATIONS BY ACCUMULATING CERTAIN FINANCIAL RESOURCES NECESSARY TO THE ESTABLISHMENT OF THAT SCHEME WHICH WERE TO BE TRANSFERRED TO THE PENSION FUND IN ACCORDANCE WITH DETAILED RULES TO BE LAID DOWN ON THE ENTRY INTO FORCE OF THE STAFF REGULATIONS .
HOWEVER , PURSUANT TO THE TEMPORARY PROVIDENT SCHEME , ACCOUNT WAS TAKEN OF THE FACT THAT AT THE TIME IN QUESTION CERTAIN SERVANTS WISHED TO MAINTAIN THEIR PENSION RIGHTS WITH THEIR FORMER ADMINISTRATION OR INSTITUTION AND FOR THIS PURPOSE THEY WERE OBLIGED TO CONTINUE TO PAY THE APPROPRIATE CONTRIBUTIONS .
THE SAID SCHEME THEREFORE PERMITTED THOSE SERVANTS , BY DEBITING THEIR ACCOUNT KEPT BY THE PROVIDENT FUND , TO PAY THOSE CONTRIBUTIONS IN ORDER TO MAINTAIN THEIR PENSION RIGHTS .
SERVANTS WHO EXERCISED THAT OPTION OBTAINED AN ACTUAL AND QUANTIFIABLE ADVANTAGE .
12 ON THE OTHER HAND , THE PENSION SCHEME SET UP UNDER ARTICLE 77 OF THE STAFF REGULATIONS OF OFFICIALS TOGETHER WITH ARTICLE 2 OF ANNEX VIII PROVIDES THAT THE PENSION RIGHTS OF ALL OFFICIALS SHALL BE CALCULATED SOLELY ON THE BASIS OF THE NUMBER OF YEARS OF PENSIONABLE SERVICE ACQUIRED AND OF THE LAST BASIC SALARY .
UNDER ARTICLE 3 OF ANNEX VIII THE SOLE CRITERION FOR CALCULATING YEARS OF PENSIONABLE SERVICE ACQUIRED IS THE PERIOD OF SERVICE COMPLETED IN ONE OF THE COMMUNITY INSTITUTIONS .
CERTAIN ASPECTS OF THE CALCULATION OF THE PENSION RIGHTS OF OFFICIALS TO WHOM THE STAFF REGULATIONS APPLY PURSUANT TO THE TRANSITIONAL PROVISIONS CONTAINED IN CHAPTER 8 OF ANNEX VIII ARE GOVERNED IN PARTICULAR BY ARTICLES 48 AND 49 OF THAT ANNEX .
IN FACT THE PROVISIONS OF THE FIRST PARAGRAPH OF ARTICLE 48 ESTABLISH THAT SUCH OFFICIALS ARE ENTITLED TO PENSION RIGHTS COMPUTED FROM THE DATE OF THEIR JOINING THE TEMPORARY JOINT PROVIDENT SCHEME OF THE INSTITUTIONS OF THE COMMUNITY .
13 IN ORDER TO ENSURE AN EQUITABLE TRANSITION FROM THE TEMPORARY PROVIDENT SCHEME TO THE PENSION SCHEME UNDER THE STAFF REGULATIONS IT WAS NECESSARY TO AVOID CREATING DISCRIMINATION BETWEEN OFFICIALS WHO , SINCE THEY HAD NOT EFFECTED WITHDRAWALS FROM THEIR ACCOUNT WITH THE TRANSITIONAL SCHEME IN ORDER TO MAINTAIN THEIR PENSION RIGHTS WITH