Facts
The dispute concerns the determination of the special contribution provided for in art. 23bis OASIO. The applicant, [S.], contested the decision of the Ausgleichskasse des Kantons Aargau, which retained a contributory income for the year 1990. The applicant argued that the tax communication was not binding with regard to the time of realization of the income subject to contribution.
The parties involved are [S.], the Ausgleichskasse des Kantons Aargau, and the Versicherungsgericht des Kantons Aargau. The decision was rendered on 12 September 1996.
The main issue is whether the tax communication is binding for the determination of the special contribution provided for in art. 23bis OASIO, in particular with regard to the time of realization of the income subject to contribution.
Considerations
The Federal Court examined the case law regarding the scope of tax communication with regard to the time of realization of the income subject to contribution. It found that previous case law (AHI 1993 S. 240 Erw. 2c) had considered that the tax communication was not binding with regard to the time of realization of the income subject to contribution.
However, the Federal Court estimated that this case law was not justified, as the definition of the time of realization of the income subject to contribution is identical in tax law and OASIO law. It also considered that the time of realization of the income subject to contribution is closely linked to the determination of the amount of the income subject to contribution.
The Federal Court therefore concluded that the tax communication is…