Facts
The case concerns the determination of the imputed income of Hanna [W.], the cohabiting partner of Ulrich [P.], for the purpose of calculating the AHV/IV/EO contributions due for 1986.
The Cantonal Compensation Fund of the Canton of Ticino had proceeded to tax the contributions due by Ulrich [P.] for Hanna [W.] ex officio, setting an annual imputed salary of CHF 6,480.--. Ulrich [P.] had appealed against this decision to the Insurance Court of the Canton of Ticino, which had partially upheld the appeal, reducing the annual imputed salary to CHF 2,571.--.
The Cantonal Compensation Fund has therefore filed an administrative law appeal against this decision.
Considerations
The Federal Court held that, in principle, the provisions of Art. 11 para. 1 OAVS on the valuation of board and lodging are applicable. However, in particular cases such as the one under examination, where the economic situation of the cohabiting partner liable for contributions is modest, an exception may be applied.
Specifically, the Court found that Ulrich P.'s gross annual income, as the father of two minor children, amounts to CHF 15,471.--. Given this modest economic situation, the valuation of Hanna W.'s imputed income according to Art. 11 para. 1 OAVS (CHF 6,480.-- annually) is manifestly disproportionate.
Therefore, in application of the principles set forth, the parity contributions due…