Question juridique clé
Whether the public-law appeal was admissible against a decision concerning reduction/remission of AVS/AI/APG contributions.
Solution extraite
The appeal was inadmissible because Article 83 lit. m LTF excludes public-law appeals against decisions on remission of contributions or payment deferrals.
Motifs extraits
The contested judgment concerned remission of social insurance contributions, which qualify as contributions within Article 83 lit. m LTF; only a subsidiary constitutional complaint would have been available.