Question juridique clé
Whether the filing could be directly appealed to the cantonal social insurance court without prior opposition proceedings.
Solution extraite
No. The challenged contribution decision had to be attacked first by opposition before the issuing compensation office; only an opposition decision is appealable to the court.
Motifs extraits
Under Art. 52(1) LPGA, applicable via Art. 1 LAVS, the initial administrative decision was subject to opposition before the same authority, and Art. 58 LPGA allows court review only of opposition decisions.