Legislator Giurisprudenza & Legislazione
II 2020 96 • VG SZ II 2020 96 Generato dall'IA

Appeal Regarding Contributions for Non-Employed Person Based on Entire Income

Numero d'incarto II 2020 96
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
Data della decisione
Esito del giudizio Inammissibile (Inadmissible)

Sintesi Legislator

Generato dall'IA

The case concerns an appeal against a decision regarding contributions for a non-employed person for the years 2015 and 2016 under the Old Age and Survivors' Insurance scheme. The appellant contested the assessment of contributions by the compensation office, arguing that certain income, which was not subject to tax, should not have been included in the calculation for determining the obligation to pay contributions as a non-employed person. The court reasoned that the law mandates the calculation of contributions based on the entire income, including non-taxable income derived from assets, in determining whether the threshold for being considered non-employed and thus subject to the contribution obligation has been met, thereby upholding the assessment.

Regesto Legislator

Generato dall'IA

Appeal Regarding Contributions for Non-Employed Person Based on Entire Income: The appellant contested the assessment of contributions by the compensation office, arguing that certain income, which was not subject to tax, should not have been included in the calculation for determining the obligation to pay contributions as a non-employed person. The court reasoned that the law mandates the calculation of contributions based on the entire income, including non-taxable income derived from assets, in determining whether the threshold for being considered non-employed and thus subject to the contribution obligation has been met, thereby upholding the assessment.

Parole chiave

Generato dall'IA
calcolo del reddito obbligo contributivo soggetti passivi anno di contribuzione assicurazione vecchiaia e superstiti tassazioni fiscali
Generato dall'IA

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

\n \n \n \n \n

\n\n| | | |\n II 2020 96 |\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| | | |\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 Manuel Gamma, Gerichtsschreiber |\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 \n (Beiträge Nichterwerbstätige 2015 und 2016) |\n \n\n

\n \n

Sachverhalt: