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II 2020 70 • VG SZ II 2020 70 Généré par l'IA

Insured Person v. Equalization Office: Contribution Assessment for Ceased Self-Employment

Numéro de cause II 2020 70
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

An insured person, having ceased self-employment activities in 2015, contested a decision by the equalization office to assess and demand contributions for the year 2016 based on the status of being self-employed, arguing that they had not engaged in any such activity that year. The court found that the insured person had failed to demonstrate that they had genuinely ceased all self-employment activities, noting that continued activity, even minor, could justify the continued classification as self-employed and the corresponding contribution assessment, thus upholding the equalization office's decision.

Regeste Legislator

Généré par l'IA

Art. 66 Abs. 1 lit. a BGG; Insured Person v. Equalization Office: Contribution Assessment for Ceased Self-Employment: The court found that the insured person had failed to demonstrate that they had genuinely ceased all self-employment activities, noting that continued activity, even minor, could justify the continued classification as self-employed and the corresponding contribution assessment, thus upholding the equalization office's decision.

Mots-clés

Généré par l'IA
activité lucrative indépendante qualité d'assuré fixation des cotisations personnes exerçant une activité lucrative estimation du revenu abandon d'emploi

Dispositions légales citées

Généré par l'IA
Art. 66 Abs. 1 lit. a BGG
The appeal was dismissed, requiring the appellant to bear the costs.
Généré par l'IA
II 2023 36
Appeal Regarding Reclassification of Insurance Status and Contribution Assessment Post-Disability
II 2020 114
Appeal Regarding Self-Employed Social Insurance Contributions and Default Interest (2015)
II 2020 115
Social Security Contributions Assessment Overturned in Part for Self-Employed Couple
II 2023 4
Social Security Classification: Employee vs. Self-Employed Status
II 2024 79
Appeal of Contribution Assessments for Non-Gainfully Employed Person Dismissed

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 Abs. 1 lit. a BGG

The appeal was dismissed, requiring the appellant to bear the costs.

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2020 70 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 21. Oktober 2020 |\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 Joëlle Sigrist, Gerichtsschreiberin |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________, \n Beschwerdeführer, |\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 2016: \n Beitragsstatus) |\n \n\n

\n \n

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