Questione giuridica chiave
Whether the appellant had a right to premium reduction subsidies for 2002 on the basis of the income situation fixed at the statutory reference date.
Decisione estratta
No entitlement existed on the current record because the decisive tax assessment showed an income above the guideline premium.
Motivazione estratta
Eligibility is assessed on 1 January of the claim year and on the last definitive tax assessment. The relevant assessment placed the income above the threshold for an adult.