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II 2023 23 • VG SZ II 2023 23 AI generated

Social Insurance Late Payment Interest Dispute

Case Number II 2023 23
Court / Authority
Jurisdiction Switzerland · Canton of Schwyz (CH-SZ)
Decision Date
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Legislator summary

AI generated

The case concerns a dispute over late payment interest charged by a social insurance equalization office on contributions for the years 2019 through 2021. The court reasoned in its decision of June 20, 2023, that the assessment of late payment interest was based on the relevant legal provisions concerning old-age and survivors' insurance, thus affirming the charge against the appellant.

Legislator headnote

AI generated

Social Insurance Late Payment Interest Dispute: The court reasoned in its decision of June 20, 2023, that the assessment of late payment interest was based on the relevant legal provisions concerning old-age and survivors' insurance, thus affirming the charge against the appellant.

Keywords

AI generated
social insurance dispute payment of interest old-age insurance survivors' insurance social security contributions arrears duration of insurance entitlement
AI generated
II 2021 100
Social Insurance Contribution Dispute Re-litigation Barred by Prior Final Decision
II 2020 83
Appeal Regarding Old-Age and Survivors' Insurance Contributions and Default Interest (2014-2020)
II 2022 86
Social Insurance Fund Benefit Recoupment Appeal Dismissed for Untimely Filing
II 2023 78
Compensation Fund Contribution Assessment Dispute
II 2018 34
Social Security Fund Reimbursement Liability Based on Payment Date

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Full text

\n \n \n \n \n

\n\n| | | |\n II 2023 23 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 20. Juni 2023 |\n \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 lic.iur. Anna Maria Rüesch, Gerichtsschreiberin |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________ |\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 (Verzugszinsen auf \n Beiträge 2019 bis 2021) |\n \n\n

\n \n

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