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II 2023 70 • VG SZ II 2023 70 Generato dall'IA

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

Numero d'incarto II 2023 70
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

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.

Regesto Legislator

Ufficiale

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

Parole chiave

Generato dall'IA
indennità assicurativa credito di contributi decisione sulla contribuzione mancanza di prova pagamento di interessi valutazione del reddito

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 LTF
Costs were imposed on the appellant according to this provision.
Generato dall'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

Questioni giuridiche chiave estratte da Legislator

Generato dall'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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Testo completo

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

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\n\n| | | |\n |\n Entscheid vom 22. November 2023 |\n \n\n

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\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

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