Facts
In this case, the question was whether the full rental value of an owner-occupied property or only the reduced rental value according to cantonal tax law should be taken into account in the calculation of supplementary benefits. The Compensation Fund of the Canton of Graubünden had rejected the application for supplementary benefits, as it had taken the full rental value into account as income. However, the Administrative Court of the Canton of Graubünden had decided that the reduced rental value according to Art. 22 para. 3 of the Tax Act for the Canton of Graubünden should be taken into account. Both the Compensation Fund and the applicant appealed against this decision to the Federal Supreme Court.Considerations
The Federal Supreme Court decided that the reference in Art. 12 para. 1 of the Ordinance on Supplementary Benefits to the Old-Age, Survivors' and Disability Insurance (ELV) to cantonal law only covers the principles of determining the rental value, but not any additional tax deductions. Neither the privileging of the rental value according to Art. 22 para. 3 of the Tax Act for…