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II 2023 70 • VG SZ II 2023 70 Généré par l'IA

Appeal of Mandatory Insurance Contribution Assessments for Non-Gainfully Employed Individuals

Numéro de cause II 2023 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

The appellant challenged contribution assessments and late payment interest notices issued by the compensation office for the years 2019 and 2020 concerning mandatory insurance contributions for non-gainfully employed individuals. The court reasoned that the appellant failed to provide sufficient evidence to support their claim that they were either gainfully employed, effectively making them subject to standard contribution rules, or that they should be exempt from the contribution obligations due to being covered under a different legal framework, thus affirming the lower authority's assessment for non-gainfully employed status and the resulting contributions.

Regeste Legislator

Officiel

Alters- und Hinterlassenenversicherung (Beitragsverfügungen für Nichterwerbstätige 2019 und 2020 sowie Verzugszinsverfügungen) | Alters- und Hinterlassenenversicherung

Mots-clés

Généré par l'IA
indemnité d'assurance créance de cotisation décision de cotisations défaut de preuve paiement des intérêts estimation du revenu

Dispositions légales citées

Généré par l'IA
Art. 66 Abs. 1 LTF
Costs were imposed on the appellant according to this provision.
Généré par l'IA
II 2024 79
Appeal of Contribution Assessments for Non-Gainfully Employed Person Dismissed
II 2023 36
Appeal Regarding Reclassification of Insurance Status and Contribution Assessment Post-Disability
II 2022 60
Appeal Against Contribution Assessments for Non-Gainfully Employed Person Based on Wealth
II 2020 94
Social Security Contribution Assessment for Non-Gainfully Employed Status Upheld
II 2020 96
Appeal Regarding Contributions for Non-Employed Person Based on Entire Income

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 65 Abs. 2, Art. 67 Abs. 5 des Bundesgesetzes vom 16. Dezember 1966 über die Alters- und Hinterlassenenversicherung (AHVG)

The provision is cited as the basis for rejecting the appeal on the merits regarding the contribution decisions.

Art. 66 Abs. 1 LTF

Costs were imposed on the appellant according to this provision.

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Texte complet

\n \n \n \n \n

\n\n| | | |\n II 2023 70 |\n |\n \n\n

\n \n \n \n \n

\n\n| | | |\n |\n Entscheid vom 22. November 2023 |\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 lic.iur. Anna Maria Rüesch, Gerichtsschreiberin |\n \n\n

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

\n\n| | | |\n Parteien |\n A.________ |\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 (Beitragsverfügungen für Nichterwerbstätige 2019 und 2020 sowie Verzugszinsverfügungen) |\n

\n\n

\n \n

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