Facts
The dispute concerns the question of whether an increase of more than 27% in the net income of the first accounting period (December 1987/88) compared to the average income of 1989 and 1990 should be considered a "particularly significant variation" within the meaning of Art. 25 para. 4 OASIO, justifying the application of the extraordinary procedure for the determination of contributions. The Compensation Fund of the Canton of Zurich and the Old-Age and Survivors' Insurance (AVS/AHV) Appeals Commission of the Canton of Zurich considered that this variation was sufficiently significant, in accordance with the administrative practice (para. 1282 of the guidelines on contributions of self-employed persons and non-active persons, DIN) which considers that a variation of at least 25% of the net income of the first accounting period compared to the average of the following two accounting periods is deemed "particularly significant", provided that the difference is also significant in terms of contributions.Considerations
The Federal Insurance Court confirms this administrative practice, which constitutes a concretization of the indeterminate legal concepts of "essential" (para. 1) and "particularly significant" (para. 4) by the competent supervisory authority (Art. 72 para. 1 OASIA and Art. 176 para. 2 OASIO). The judge takes this solution into account in his decision, insofar as it allows for an interpretation of the applicable legal provisions that is adapted to the specific case and equitable.
The Federal Insurance Court notes that, according to the fundamental conception of Art. 25 OASIO, a change in income, whether essential (para. 1) or particularly significant (para. 4), entails the same legal consequence: the application of the extraordinary procedure for the determination of contributions (assessment of the present moment). It is therefore not…