Question juridique clé
Whether the support case was obviously incorrectly allocated so that a correction under Art. 28 ZUG was justified.
Solution extraite
The prerequisites for correction were not met because the allocation was not shown to be obviously wrong.
Motifs extraits
Correction under Art. 28 ZUG requires qualified grounds and cannot be used to undo merely arguable earlier assessments or missed objections; the factual situation remained ambiguous.