Question juridique clé
Whether revision should be admitted because the case raises a question of fundamental importance concerning a contribution notice addressed to a non-existent legal predecessor rather than to the legal successor.
Solution extraite
The complaint was admissible and well-founded; revision was admitted because the case raises a question of fundamental importance.
Motifs extraits
The court saw a need to clarify whether a contribution notice addressed to a legal predecessor that no longer exists can still produce legal effects, which satisfies the ground for admission under § 132(2)(1) VwGO.