Facts
F., born in 1964, worked as a sealant fitter until January 1999. He suffered several rear-end collisions and received a full disability pension from January 1, 2000 to March 31, 2002, which was later reduced to a half or three-quarter pension. The Compensation Fund of the Canton of Lucerne granted him supplementary benefits (EL) to the disability pension. By decision of August 10, 2006, the Compensation Fund denied the EL claim as of June 1, 2006, as the attributable income exceeded the expenses.
The Administrative Court of the Canton of Lucerne partially upheld the appeal and granted the appellants EL for the period from June 1, 2006 to February 28, 2007. In all other respects, it dismissed the appeal.
Considerations
The Federal Court confirms that taxes cannot be taken into account in addition to the recognized expenses according to Art. 3b ELG. Judicial gap-filling is not indicated, as the legislator intended to regulate the recognized expenses conclusively.
Furthermore, the Federal Court notes that the lower instance did…