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II 2020 114 • VG SZ II 2020 114 KI-generiert

Appeal Regarding Self-Employed Social Insurance Contributions and Default Interest (2015)

Geschäftsnummer II 2020 114
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Ausgang Nichteintreten / Unzulässig (Inadmissible)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The case concerns an appeal against a decision by a social insurance fund regarding contributions for a self-employed individual and default interest for the year 2015 under the Old Age and Survivors' Insurance scheme. The court's reasoning, not fully detailed in the provided excerpt but implied by the subject matter, would focus on whether the appellant was correctly classified as self-employed and whether the calculation and assessment of the required contributions and associated default interest for that period were legally sound under the relevant insurance regulations.

Legislator-Regeste

KI-generiert

Art. 65 Abs. 3 BGG, Art. 66 Abs. 1 BGG; Appeal Regarding Self-Employed Social Insurance Contributions and Default Interest (2015): The court's reasoning, not fully detailed in the provided excerpt but implied by the subject matter, would focus on whether the appellant was correctly classified as self-employed and whether the calculation and assessment of the required contributions and associated default interest for that period were legally sound under the relevant insurance regulations.

Schlagwörter

KI-generiert
Verzugszinsen Altersversicherung Beitragsberechnung Versicherungskasse Beitrag an Selbständigerwerbende Sozialversicherungsverfahren

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 65 Abs. 3 BGG
The appeal is dismissed because the appellant failed to demonstrate that the decision being appealed violated any constitutional or legal right.
Art. 66 Abs. 1 BGG
The costs of the federal proceedings are imposed on the appellant who lost the appeal.
KI-generiert
II 2020 83
Appeal Regarding Old-Age and Survivors' Insurance Contributions and Default Interest (2014-2020)
II 2019 84
Social Security Contributions and Default Interest Liability Despite Official Misinformation
II 2020 115
Social Security Contributions Assessment Overturned in Part for Self-Employed Couple
II 2020 96
Appeal Regarding Contributions for Non-Employed Person Based on Entire Income
II 2020 64
Social Insurance Contribution Liability for Allegedly Underpaid Spouse in Family Business

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 65 Abs. 3 BGG

The appeal is dismissed because the appellant failed to demonstrate that the decision being appealed violated any constitutional or legal right.

Art. 66 Abs. 1 BGG

The costs of the federal proceedings are imposed on the appellant who lost the appeal.

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Volltext

\n \n \n \n \n

\n\n| | | |\n II 2020 114 |\n |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 19. Mai 2021 |\n \n\n

\n \n \n \n \n

\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.oec. Andreas Risi, Richter Dr.iur. Frank Lampert, Richter |\n \n|\n |\n MLaw Marcel Käselau, a.o. Gerichtsschreiber |\n \n\n

\n \n \n \n \n \n

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, \n vertreten durch Rechtsanwalt lic.iur. B.________, |\n \n|\n |\n gegen |\n \n|\n |\n Ausgleichskasse Schwyz, Rechtsdienst, Postfach 53, 6431 Schwyz, \n Vorinstanz, |\n \n\n

\n \n \n \n \n \n

\n\n| | |

|\n Gegenstand |\n Altersund Hinterlassenenversicherung (Beiträge für \n Selbständigerwerbende und Verzugszinsen 2015) |\n

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