Questão jurídica principal
Whether the cantonal court erred in refusing revision of the final premium-subsidy decision for lack of new facts or evidence.
Decisão extraída
The revision request was inadmissible because the arguments relied on legal assessments or previously available considerations, not on new material facts or evidence that could not have been produced earlier.
Fundamentação extraída
Revision under cantonal law required new and material facts or evidence. The later judicial decision invoked by the appellant concerned a legal question, not a new fact. The alleged example from another tax case likewise did not constitute new evidence. The meaning of the 'latest known tax factors' and their relevance for subsidies was a legal issue that had to be raised in the original proceedings.