Facts
The case concerns a decision by the Ausgleichskasse Basel-Stadt of 28 December 1976, regarding the determination of personal social insurance contributions for the year 1971, as well as a decision on subjection dated 30 December 1976. Both decisions were sent to the applicant, Ruth Kuni, by regular mail. The applicant contested these decisions before the Cantonal Commission of Appeal for Compensation Funds, alleging that the decisions had been notified to her on 31 December 1976, which would mean that the claim for contributions was time-barred.
The Cantonal Commission of Appeal rejected the applicant's appeal. She then filed an appeal with the Federal Insurance Court, requesting the annulment of the decision of the Cantonal Commission of Appeal and the decision of the Ausgleichskasse.
Considerations
The Federal Insurance Court considered that the burden of proof for the notification of a decision and the date on which this notification took place lies with the administration. In this case, it is a matter of determining whether the decision regarding contributions was notified to the applicant before 31 December 1976, from which date the claim for contributions would be time-barred.
The Court estimated that the proof of notification of the decision regarding contributions was not provided by the administration, as the decision was sent by regular mail and not by registered mail or by another means allowing the date of notification to be proven. The Court also considered that, in cases where the date of notification is crucial, it is necessary to notify the decision by registered…