Facts

The City of Zurich, Office for Supplementary Benefits to the Old Age and Survivors' Insurance (AHV) and Disability Insurance (IV), appealed against the decision of the Social Insurance Court of the Canton of Zurich dated June 26, 2014. The court had remanded the case to the Office so that it could recalculate the entitlement to supplementary benefits (supplementary benefits, cantonal allowances, and municipal subsidies) from July 1, 2012, taking into account the fictitious tax liability on the vested benefits.

The respondents, [A.] and [B.], have been receiving disability pensions and supplementary benefits for several years. As of July 1, 2012, their entitlement to supplementary benefits was reduced due to the vested benefits of [B.].

Considerations

The Federal Supreme Court did not enter into the appeal of the City of Zurich. It justified this by stating that the appellant was not legitimized to assert the violation of its municipal autonomy. The appellant had indeed criticized the arbitrary application of cantonal and municipal regulations on allowances and municipal…