103The institutions and bodies of the EU are also free to organise their administrative units taking account of a whole range of factors, such as the nature and scope of the tasks which are assigned to them and the budgetary possibilities (judgments of 17 December 1981, Bellardi-Ricci and Others v Commission, 178/80, EU:C:1981:310, paragraph 19; of 25 September 1991, Sebastiani v Parliament, T‑163/89, EU:T:1991:49, paragraph 33; and of 9 February 1994, Lacruz Bassols v Court of Justice, T‑109/92, EU:T:1994:16, paragraph 88). That freedom involves both the freedom to abolish posts and to change the allocation of tasks in the interest of more efficient work organisation or in response to budgetary requirements to abolish posts imposed by the Union’s political authorities, and the power to reassign tasks previously carried out by the holder of the post abolished, without the abolition of that post necessarily being subject to the condition that all the tasks imposed must be performed by fewer people than before the reorganisation. Furthermore, the abolition of a post does not have to mean that the tasks it involved lapse (see judgments of 11 July 1997, Cesaratto v Parliament, T‑108/96, EU:T:1997:115, paragraphs 49 to 51, and of 10 September 2014, Tzikas v ERA, F‑120/13, EU:F:2014:197, paragraph 82 and the case-law cited).