Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
II 2021 100 • VG SZ II 2021 100 KI-generiert

Social Insurance Contribution Dispute Re-litigation Barred by Prior Final Decision

Geschäftsnummer II 2021 100
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Schwyz (CH-SZ)
Entscheiddatum
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The dispute concerned a challenge against a decision by a social insurance equalization office regarding outstanding old-age and survivors' insurance contributions for the years 2017 to 2019. The core issue was the contribution status of individuals associated with a company that had been subject to a final, legally binding assessment by the same office regarding the same contribution period. The court dismissed the appeal, reasoning that the matter was already decided by a final and non-appealable decision regarding the exact same contribution period and legal basis, thus precluding a new review of the contribution status based on the same underlying facts.

Legislator-Regeste

KI-generiert

Social Insurance Contribution Dispute Re-litigation Barred by Prior Final Decision: The core issue was the contribution status of individuals associated with a company that had been subject to a final, legally binding assessment by the same office regarding the same contribution period. The court dismissed the appeal, reasoning that the matter was already decided by a final and non-appealable decision regarding the exact same contribution period and legal basis, thus precluding a new review of the contribution status based on the same underlying facts.

Schlagwörter

KI-generiert
sozialversicherungsrechtliche Streitigkeit Beitragsdauer Altersversicherung Hinterlassenenversicherung Beitragsschuld Sonderbeitrag
KI-generiert
II 2023 23
Social Insurance Late Payment Interest Dispute
II 2020 53
Social Security Contribution Calculation Dispute
II 2022 86
Social Insurance Fund Benefit Recoupment Appeal Dismissed for Untimely Filing
II 2020 2
Old Age and Survivors' Insurance Contribution Status Dispute
II 2022 28
Late and Improper Appeal Dismissed in Social Security Contribution Case

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

\n r \n \n \n \n

\n\n| | | |\n II 2021 100 |\n |\n \n\n

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

\n\n| | | |\n |\n Entscheid vom 15. Dezember 2021 |\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 lic.iur. Anna Maria Rüesch, Gerichtsschreiberin |\n \n\n

\n \n \n \n \n

\n\n| | |

|\n Parteien |\n \n \n1. A.________ AG, \n2. B.________, \n Beschwerdeführer, beide vertreten durch C.________, |\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 Gegenstand |\n Altersund Hinterlassenenversicherung (Lohnbeiträge 2017 - 2019; Beitragsstatus) |\n \n\n

\n \n

Sachverhalt: