Facts
The Federal Court had to decide on a case in which the appellant [S.] lodged an appeal against the decision of the Social Insurance Court of the Canton of Zurich of 27 April 2011. The decision concerned the reduction of OASIA/IV/EO contributions. The appeal was filed on 31 May 2011 (date of the postmark).
The parties to the proceedings were the appellant [S.] and the Compensation Office of the Canton of Zurich as the respondent. The Social Insurance Court of the Canton of Zurich had established the reduction of OASIA/IV/EO contributions in its decision of 27 April 2011.
Considerations
The Federal Court examined the admissibility of the appeal and found that appeals against decisions on the deferral or waiver of taxes are inadmissible in public law matters (Art. 83 lit. m FSCA). This also applies to decisions on the reduction of OASIA/IV/EO contributions, as this constitutes a partial waiver.
The Federal Court stated that only a subsidiary constitutional appeal is possible (Art. 113 ff. FSCA), with which, however, only the violation of constitutional rights can be complained about. The appellant, however, did not claim any violation of constitutional rights, which is why the appeal was obviously inadmissible.
The Federal Court decided that the obviously inadmissible appeal would not be considered in the…