Kernrechtsfrage
Whether the cantonal remand judgment could be attacked by public law appeal immediately.
Extrahierter Entscheid
The remand decision was merely incidental and did not cause irreparable harm, because the lower authority retained some discretion in recalculating the determining income.
Extrahierte Begründung
Under Art. 87 OJ, an incidental decision is only separately appealable if irreparable harm may result. A remand that leaves room for a new determination is not final. The fact that the cantonal court finally decided one point, domicile in France, did not change the incidental nature of the remand.