Key legal question
Whether the imputed rental value of the appellant's owner-occupied property had to be counted as income for supplementary benefits.
Extracted holding
Yes. The rental value of owner-occupied housing is to be included in assessable income, and no violation of the relevant provisions was shown.
Extracted reasoning
The Federal Court found the complaint unfounded because the property ownership was undisputed and Art. 3c Abs. 1 lit. b ELG allows income from immovable property to be considered; under Art. 12 Abs. 1 ELV, the rental value is determined according to cantonal direct tax law.