Key legal question
Whether the federal appeal was admissible against the cantonal remand judgment.
Extracted holding
The cantonal judgment was incidental, not final, because the administrative authority retained discretion on the amount to be recalculated.
Extracted reasoning
A remand decision is only treated as final if the authority below has virtually no discretion left. Here the service still had to determine the net estate and the amount subject to restitution for the relevant period.