Facts
[B.], married and father of two children, has been operating an architectural firm since 1988. In 1991, the Valais Cantonal Compensation Fund set his personal contributions based on an annual income of 452,375 francs. In 1992, [B.] requested a reduction of these contributions for the period from October 1, 1988 to December 31, 1991. This request was rejected by the fund and by the Valais Cantonal Insurance Tribunal. [B.] then appealed to the Federal Insurance Tribunal.Considerations
The Federal Insurance Tribunal dismissed the appeal. It considered that the contribution decisions, which had become final, could not be challenged in the reduction procedure. The tax relief granted by the tax authority was also not a sufficient reason to reduce the contributions, as it is the responsibility of the OASI administration to assess whether the payment of contributions represents an excessive burden. In this case, despite the tax relief, the couple's…