Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
II 2023 78 • VG SZ II 2023 78 AI generated

Compensation Fund Contribution Assessment Dispute

Case Number II 2023 78
Court / Authority
Jurisdiction Switzerland · Canton of Schwyz (CH-SZ)
Decision Date
Outcome Dismissed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

A corporate entity challenged the assessment of old-age and survivor insurance contributions and default interest for the year 2022 levied by the compensation fund. The court's reasoning centered on upholding the compensation fund's decision, implicitly confirming the legal basis and calculation of the outstanding social security contributions and associated default interest against the appellant.

Legislator headnote

AI generated

Compensation Fund Contribution Assessment Dispute: The court's reasoning centered on upholding the compensation fund's decision, implicitly confirming the legal basis and calculation of the outstanding social security contributions and associated default interest against the appellant.

Keywords

AI generated
compensation fund social-security contribution social insurance dispute contribution assessment old-age insurance calculation of interest
AI generated
II 2023 73
Compensation Fund v. Company: Supplementary Assessment for Retroactive Salary Contributions
II 2020 90
Social Security Contribution Dispute, 2013 Assessment Upheld
II 2020 83
Appeal Regarding Old-Age and Survivors' Insurance Contributions and Default Interest (2014-2020)
II 2020 2
Old Age and Survivors' Insurance Contribution Status Dispute
II 2023 27
Insurance Contribution Assessment Dispute Regarding Imputed Director's Salary

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

\n \n \n \n \n

\n\n| | | |\n II 2023 78 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 19. Januar 2024 |\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 MLaw Manuel Gamma, Gerichtsschreiber |\n \n\n

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

\n\n| | |

|\n Parteien |\n A.________ AG, \n Beschwerdeführerin, \n vertreten durch Rechtsanwalt lic.iur. B.________ und /oder |\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 (Lohnbeiträge \n und Verzugszinsen für das Jahr 2022) |\n

\n\n

\n \n

Sachverhalt: