Facts
G., born in 1934, is in receipt of a retirement pension from company X, amounting to 99,612 francs. He has been affiliated since January 1, 1992 to the Vaud Cantonal Compensation Fund as a person without gainful employment. He has been divorced since 1998.
His contributions were initially calculated based on a determining fortune representing half of the couple's net assets, i.e. 296,500 francs, plus half of the income in the form of a pension, i.e. 49,806 francs. On May 10, 1999, the compensation fund issued a provisional decision by which it modified, due to the divorce of the spouses, the amount of contributions payable by the insured person for the period from January 1, 1998 to June 30, 1999. The contributions were set based on the full fortune (593,000 francs) and the income in the form of a pension (99,612 francs).
Considerations
The Federal Insurance Court ruled that throughout the entire marriage period - including the months of the calendar year preceding the dissolution of the marriage - the contributions of the spouses must be determined, according to Art. 28 para. 4 OASI, on the basis of half of the fortune and the income acquired in the form of a pension of the couple. After a change in civil status, a new procedure for determining contributions according to Art. 25 para. 1 OASI can also be implemented for non-active persons.
Regarding the deduction of the maintenance payment made to the ex-spouse, the Federal…