Questão jurídica principal
Whether the cantonal judgment annulling the decision and remanding the case was appealable to the Federal Supreme Court.
Decisão extraída
The judgment was an incidental decision under Art. 93(1) LTF and the statutory conditions for immediate appeal were not met.
Fundamentação extraída
The appellant showed no irreparable harm, and even if the appeal were admitted the Federal Supreme Court could not finally resolve the merits; it would still have to remand the matter for a first ruling on the substantive dispute.