Facts
The case concerns a contributor, Heinz B., whose personal contributions for the years 1970/71 were initially set by the Compensation Fund of the Canton of Basel-Landschaft based on an average earned income of CHF 89,129. Upon the contributor's complaint, the cantonal appeal authority instructed the Compensation Fund to reassess the contributions based on an income of CHF 48,963.
The Compensation Fund later recognized that it had made an accounting error in calculating the relevant income and therefore set the contributions based on an income of CHF 58,963. However, the cantonal appeal authority did not consider the Compensation Fund's request for review, as it was of the opinion that an accounting error did not constitute a ground for revision.
Considerations
The Federal Insurance Court states that the correction of accounting errors corresponds to a procedural principle of federal law, which takes precedence over cantonal law and is inherent to the social insurance process. This is derived from Articles 145 of the Federal Act on the Organization of the Federal Judiciary (OG) and 69 of the Administrative Court Act (VwG), which provide for the informal correction of accounting errors by the appeal instance.
In the present case, the Compensation Fund made an accounting error in determining the relevant income, which was adopted by…