Key legal question
Whether the cantonal remand judgment was an appealable final decision or an incidental decision under Art. 93 LTF.
Extracted holding
The remand judgment was an incidental decision and was appealable only under the strict conditions of Art. 93 LTF.
Extracted reasoning
A decision ordering further evidence and remanding for new assessment generally does not cause irreparable harm. The appellant failed to show concrete irreparable prejudice or that the conditions of Art. 93(1) or (2) LTF were met; the cantonal instructions did not remove the administration's discretion.