Questione giuridica chiave
Is the Federal Tribunal appeal admissible despite the remittal for calculation of contributions?
Decisione estratta
Yes. The cantonal judgment definitively decided the disputed points; the remittal concerned only the calculation of the contributions.
Motivazione estratta
A remittal that only requires arithmetic implementation does not make the decision incidental; it is a final judgment under Art. 90 LTF.