Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
BS-215/2009-HJR ECLI:DK:HJR:2023:BS0000001865 AI generated

Court allows pension deduction credits to count for base amount despite being made before pensioner status.

Case Number BS-215/2009-HJR
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court upheld the lower court's decision to include recovered deductions in the calculation of the basic state pension amount. Although the appellant argued these deductions were made before they became a pensioner, the court found no legal basis to exclude them from the base amount calculation. Consequently, the judgment was confirmed, and the appellant was ordered to pay court costs.

Legislator headnote

AI generated

Pensioneloven § 1, stk. 1; Pensioneloven § 10, stk. 1: Recovered deductions made prior to pensioner status must be included in the base amount for state pension calculation.

Keywords

AI generated
state pension base amount recovered deductions pensioner status timing supreme court review social security benefits

Cited Legislation

AI generated
Pensioneloven § 1, stk. 1
Pensioneloven § 10, stk. 1
rentelovens § 8 a
Beløbet forrentes efter rentelovens § 8 a.
AI generated
BS-1487/2008-VLR
Court allows pension deduction credits from pre-retirement years to count toward pension base calculation.
BS-27488/2022-HJR
Danish Supreme Court dismisses pension fund claims regarding investment strategy changes and life annuity risks.
BS-47/2012-HJR
Court upholds tax authority's reduction of input VAT based on market value of mortgage-backed services.
SS-29351/2020-KBH
Court orders seizure of pension funds to cover court costs and confiscation after fraud conviction.
BS-17/2014-HJR
Supreme Court allows employer's insurance company to recover overpaid difference compensation from employee's liability insurer.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Højesteret stadfæster landsrettens dom, og tiltræder dermed, at genvundne afskrivninger skal indgå i grundlaget for beregningen af folkepensionens grundbeløb for Appellant, til trods for at afskrivningerne er foretaget på et tidspunkt, hvor Appellant ikke var pensionist

[DOKUMENT] Dom (2 sider) UDSKRIFT AF HØJESTERETS DOMBOG

HØJESTERETS DOM afsagt fredag den 3. december 2010

Sag 215/2009 (2. afdeling)

Appellant, tidligere Sagsøger (advokat Thomas Frøbert) mod Ankestyrelsen (kammeradvokaten ved advokat M. Gregers Larsen)

I tidligere instans er afsagt dom af Vestre Landsrets 1. afdeling den 10. juni 2009.

I pådømmelsen har deltaget fem dommere: Per Sørensen, Per Walsøe, Poul Søgaard, Jens Peter Christensen og Hanne Schmidt.

Sagen er behandlet skriftligt, jf. retsplejelovens § 387.

Påstande Appellant, tidligere Sagsøger har gentaget sin påstand.

Indstævnte, Ankestyrelsen, har påstået stadfæstelse.

Højesterets begrundelse og resultat Af de grunde, der er anført af landsretten, stadfæster Højesteret dommen.

Thi kendes for ret:

Landsrettens dom stadfæstes.

I sagsomkostninger for Højesteret skal Appellant, tidligere Sagsøger inden

14 dage efter denne højesteretsdoms afsigelse betale 30.000 kr. til Ankestyrelsen. Beløbet forrentes efter rentelovens § 8 a.