Legislator Case Law & Legislation
BS-1487/2008-VLR ECLI:DK:VLR:2023:BS0000006203 AI generated

Court allows pension deduction credits from pre-retirement years to count toward pension base calculation.

Case Number BS-1487/2008-VLR
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The court ruled that pension deduction credits made before the applicant became a pensioner must be included in the base amount calculation. The applicant argued that these credits, taken during non-pensioner years, should reduce their future pension base, while the opposing party contested this timing. The court decided in favor of the applicant, establishing that the timing of the deduction does not disqualify it from the base calculation.

Legislator headnote

AI generated

Section 10, paragraph 1 of the Social Security Act; Section 10, paragraph 2 of the Social Security Act: Deduction credits made prior to pensioner status are admissible for calculating the pension base amount.

Keywords

AI generated
pension base calculation deduction credits timing pre-retirement years social security law pension entitlement

Cited Legislation

AI generated
Section 10, paragraph 1 of the Social Security Act
Section 10, paragraph 2 of the Social Security Act
AI generated

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Full text

Sag om, hvorvidt genvundne afskrivninger skal indgå i grundlaget for beregningen af folkepensionens grundbeløb for Sagsøger, når afskrivningerne er foretaget på et tidspunkt, hvor Sagsøger ikke var pensionist