Facts
A. took up her duties as President of the Foundation B. Board of Trustees in January 2010; since 1996, she has also been working as a part-time civil judge. After her divorce in November 2007, the Compensation Fund of the Canton of Basel-Landschaft (hereinafter: the Fund) registered her as professionally inactive as of January 1, 2008. By letters dated April 5, 2011 and March 20, 2012, the Fund rejected her request to be considered professionally active. For the year 2010, the Fund collected contributions for professional inactivity (decision on objection of October 17, 2012 confirming the decision of July 3, 2012).Considerations
For a complete lucrative activity within the meaning of Art. 28bis para. 1 OASIO to be accepted in such cases, the intention to pursue a lucrative activity must appear for a part corresponding to at least half of the usual working time. This is reflected in the form of an adequate ratio between performance and remuneration.
Although the applicant has performed operational functions in addition to the…