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II 2020 90 • VG SZ II 2020 90 Généré par l'IA

Social Security Contribution Dispute, 2013 Assessment Upheld

Numéro de cause II 2020 90
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

A company appealed a decision by a social security fund regarding contributions under the Old Age and Survivors' Insurance Act for the 2013 business year. The core issue revolved around the proper classification and calculation of social security contributions, likely concerning employee or employer obligations for that period. The court ultimately upheld the social security fund's decision, implicitly finding that the contributions were correctly assessed according to the relevant insurance law regulations for the disputed year.

Regeste Legislator

Généré par l'IA

Art. 66 Abs. 1 BGG; Social Security Contribution Dispute, 2013 Assessment Upheld: The core issue revolved around the proper classification and calculation of social security contributions, likely concerning employee or employer obligations for that period. The court ultimately upheld the social security fund's decision, implicitly finding that the contributions were correctly assessed according to the relevant insurance law regulations for the disputed year.

Mots-clés

Généré par l'IA
cotisations de sécurité sociale litige d'assurances sociales assurance-vieillesse fixation des cotisations assurance de survivants fonds en valeurs mobilières AHVG (Beiträge Geschäftsjahr 2013) | Alters- und Hinterlassenenversicherung

Dispositions légales citées

Généré par l'IA
Art. 66 Abs. 1 BGG
The appellant is ordered to pay the costs of the proceedings.
Généré par l'IA
II 2023 78
Compensation Fund Contribution Assessment Dispute
II 2020 53
Social Security Contribution Calculation Dispute
II 2020 101
Social Security Contribution Dispute for Non-Employed Status
II 2016 101
Social Security Contribution Reduction Appeal: Income Assessment Upheld
II 2024 31
Social Security Contributions on Shareholder-Employee Profit Distributions

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 Abs. 1 BGG

The appellant is ordered to pay the costs of the proceedings.

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2020 90 |\n |\n \n\n

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

\n\n| | | |\n |\n Entscheid vom 1. Februar 2021 |\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 Tanja Marty, a.o. Gerichtsschreiberin |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________ GmbH, \n Beschwerdeführerin, |\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 AHVG (Beiträge; Geschäftsjahr 2013) |\n \n\n

\n \n

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