Facts
Mr. is the sole shareholder and director of the company M. Architecte SA. After having himself decided to terminate his employment contract on 31 December 1992, he applied for unemployment benefits. However, the Cantonal Office for Industry, Commerce and Labour (KIGA) refused this request, considering that Mr. was not an employee within the meaning of the Unemployment Insurance Act (UIA). The Administrative Court of the Canton of Schwyz subsequently annulled this decision and recognised Mr.'s entitlement to benefits. The Federal Office for Industry, Arts and Crafts and Labour (BIGA) then appealed against this decision.Considerations
The DFC considers that although Mr. is formally an employee, his status as sole shareholder and director of the company places him in a position akin to that of an employer. Therefore, he cannot benefit from unemployment benefits, as this would amount to circumventing the exclusion provided for in Art. 31(3)(c) UIA for persons with a…