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II 2020 90 • VG SZ II 2020 90 Generato dall'IA

Social Security Contribution Dispute, 2013 Assessment Upheld

Numero d'incarto II 2020 90
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'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.

Regesto Legislator

Generato dall'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.

Parole chiave

Generato dall'IA
contributi di sicurezza sociale vertenza di assicurazione sociale assicurazione per la vecchiaia fissazione dei contributi assicurazione per i superstiti fondo in valori mobiliari AHVG (Beiträge Geschäftsjahr 2013) | Alters- und Hinterlassenenversicherung

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 BGG
The appellant is ordered to pay the costs of the proceedings.
Generato dall'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

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 BGG

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

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Testo completo

\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

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