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II 2021 100 • VG SZ II 2021 100 Généré par l'IA

Social Insurance Contribution Dispute Re-litigation Barred by Prior Final Decision

Numéro de cause II 2021 100
Autorité / Tribunal
Juridiction Suisse · Canton de Schwytz (CH-SZ)
Date de la décision
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Synthèse Legislator

Généré par l'IA

The dispute concerned a challenge against a decision by a social insurance equalization office regarding outstanding old-age and survivors' insurance contributions for the years 2017 to 2019. The core issue was the contribution status of individuals associated with a company that had been subject to a final, legally binding assessment by the same office regarding the same contribution period. The court dismissed the appeal, reasoning that the matter was already decided by a final and non-appealable decision regarding the exact same contribution period and legal basis, thus precluding a new review of the contribution status based on the same underlying facts.

Regeste Legislator

Généré par l'IA

Social Insurance Contribution Dispute Re-litigation Barred by Prior Final Decision: The core issue was the contribution status of individuals associated with a company that had been subject to a final, legally binding assessment by the same office regarding the same contribution period. The court dismissed the appeal, reasoning that the matter was already decided by a final and non-appealable decision regarding the exact same contribution period and legal basis, thus precluding a new review of the contribution status based on the same underlying facts.

Mots-clés

Généré par l'IA
litige d'assurances sociales durée de cotisation assurance-vieillesse assurance de survivants dette de cotisations cotisation spéciale
Généré par l'IA
II 2023 23
Social Insurance Late Payment Interest Dispute
II 2020 53
Social Security Contribution Calculation Dispute
II 2022 86
Social Insurance Fund Benefit Recoupment Appeal Dismissed for Untimely Filing
II 2020 2
Old Age and Survivors' Insurance Contribution Status Dispute
II 2022 28
Late and Improper Appeal Dismissed in Social Security Contribution Case

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Texte complet

\n r \n \n \n \n

\n\n| | | |\n II 2021 100 |\n |\n \n\n

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

\n\n| | | |\n |\n Entscheid vom 15. Dezember 2021 |\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 Parteien |\n \n \n1. A.________ AG, \n2. B.________, \n Beschwerdeführer, beide vertreten durch C.________, |\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 Gegenstand |\n Altersund Hinterlassenenversicherung (Lohnbeiträge 2017 - 2019; Beitragsstatus) |\n \n\n

\n \n

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