Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
VPB 07-0490-1547 AI generated

Federal Supreme Court Annuls Cantonal Decision on Social Security Contributions, Remands Case

Case Number VPB 07-0490-1547
Court / Authority
Jurisdiction Switzerland · Administrative Practice of Federal Authorities (VPB) (CH)
Decision Date
Outcome Partially Allowed
Court Costs Borne by public authority
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The Federal Supreme Court admitted an administrative law appeal, annulling a cantonal insurance tribunal's decision regarding social security contributions for specific employees. The case was remanded for further investigation and a new judgment, with the court's reasoning focusing on the need for additional instructions to properly assess the contributions in question. The appealing party's legal costs were borne by the respondent, and their advance payment was reimbursed.

Legislator headnote

AI generated

Art. 11 PCF, Art. 11 PCF en relation avec les art. 40 et 135 OJ, Art. 66 al. 1 LTF; Federal Supreme Court Annuls Cantonal Decision on Social Security Contributions, Remands Case: The case was remanded for further investigation and a new judgment, with the court's reasoning focusing on the need for additional instructions to properly assess the contributions in question. The appealing party's legal costs were borne by the respondent, and their advance payment was reimbursed.

Keywords

AI generated
social security contributions advance on court costs advance payment social insurance proceedings contribution to administrative costs appealability of remand decision

Cited Legislation

AI generated
Art. 11 PCF
Communication (art. 11 PCF en relation avec les art.
Art. 11 PCF en relation avec les art. 40 et 135 OJ
These provisions are cited in the communication which precedes the dispositive section, indicating they are the basis for the communication itself, not necessarily the grounds for the court's decision on the merits.
Art. 66 al. 1 LTF
This provision is related to costs, which are mentioned in the dispositive. However, it is not explicitly cited in the dispositive section of the provided text. Without explicit citation in the dispositive, it cannot be included.
AI generated
VPB 2007.490
Federal Supreme Court Annuls Cantonal Decision on Social Security Contributions, Remands Case
VPB 2001-11-06
Mootness of Swiss Social Security Contribution Reimbursement Appeal
VPB 2496-2004-0997
Federal Court of Insurance Annuls Cantonal Judgment, Remands Case
VPB 2001-08-28
Swiss Social Security Contributions Reimbursement Appeal
VPB 2004.132
Federal Court of Insurance Annuls Cantonal Decision, Remands for Further Investigation

Key legal questions extracted by Legislator

AI generated
Art. 11 PCF en relation avec les art. 40 et 135 OJ

These provisions are cited in the communication which precedes the dispositive section, indicating they are the basis for the communication itself, not necessarily the grounds for the court's decision on the merits.

Art. 66 al. 1 LTF

This provision is related to costs, which are mentioned in the dispositive. However, it is not explicitly cited in the dispositive section of the provided text. Without explicit citation in the dispositive, it cannot be included.

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

Communication (art. 11 PCF en relation avec les art. 40 et 135 OJ)

A Damien Miguet, rte d’Arthaz 1334, FR-74330 Choisy. Statuant sur le recours de droit administratif de Best Pack SA, 1868 Collombey du

21 septembre 2005, le Tribunal fédéral des assurances, par arrêt du 6 septembre 2006, a prononcé:

1. Le recours est admis en ce sens que le jugement du Tribunal des assurances du canton du Valais du 26 août 2005 est annulé dans la mesure où il porte sur les cotisations litigieuses concernant les salariés Darbellay, David, Esposito, Miguet, Perrinjaquet et Walpen, la cause lui étant renvoyée pour instruction complémentaire et nouveau jugement au sens des considérants.

2. Les frais de justice, d’un montant de 700 francs sont mis à la charge de l’intimée.

3. L’avance de frais effectuée par la recourante, d’un montant de 700 francs lui est restituée. Un exemplaire de l’arrêt ainsi que les annexes sont à votre disposition à la chancellerie du Tribunal fédéral.

6 mars 2007 Par ordre du Président de la IIe Cour de droit social La Chancellerie du Tribunal fédéral H 144/05

2007-0490 1547 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Communication. Tribunal fédéral

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2007 Année Anno

Band 1 Volume Volume

Heft 10 Cahier Numero

Geschäftsnummer --- Numéro d'affaire Numero dell'oggetto

Datum 06.03.2007 Date Data

Seite 1547-1547 Page Pagina

Ref. No 10 140 409

Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Les données électroniques de la Chancellerie fédérale suisse ont été reprises par les Archives fédérales suisses.

I dati elettronici della Cancelleria federale svizzera sono stati ripresi dall'Archivio federale svizzero.