Dismissal of the appeal against the rejection of the reduction of OASIA contributions

Facts

The appellant [K.] , a self-employed person, owes OASIA contributions of CHF 1442.40 for the year 2004 according to the final contribution ruling of 23 March 2006. The compensation office Basel-Stadt rejected his application for reduction of contributions (Art. 11 para. 1 OASIA) with ruling of 6 October 2006 and appeal decision of 17 January 2007. The Social Insurance Court of Basel-Stadt dismissed the appeal lodged against it with decision of 13 August 2007. The appellant lodged an appeal with the FSCA with the request to revoke the decision of the Social Insurance Court of Basel-Stadt and to reduce the OASIA contribution to the minimum amount of CHF 425.-, or alternatively to reduce it appropriately.

Considerations

The FSCA ruled that appeals against rulings on deferral or waiver of taxes, including rulings on reduction of OASIA contributions pursuant to Art. 11 para. 1 OASIA, are inadmissible (Art. 83 lit. m FSCA). The appellant, who is represented by a lawyer, cannot rely on the incorrect instruction on legal remedies in the contested decision, as an incorrect instruction on legal remedies cannot create a possibility of appeal that does not exist according to the law.

The FSCA examined whether the appeal should be treated as a subsidiary constitutional appeal (Art. 113 et seq. FSCA). The appellant did not explicitly complain of a violation of the Constitution, but his criticism of the unequal treatment of self-employed and…