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VPB 2007.490 Generato dall'IA

Federal Supreme Court Annuls Cantonal Decision on Social Security Contributions, Remands Case

Numero d'incarto VPB 2007.490
Autorità giudiziaria
Giurisdizione Svizzera · Giurisprudenza delle autorità amministrative della Confederazione (GAAC) (CH)
Data della decisione
Esito del giudizio Parzialmente accolto (Partially Allowed)
Spese processuali a carico dell'autorità / Stato
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Federal Supreme Court admitted an administrative law appeal, annulling a cantonal insurance tribunal's decision regarding social security contributions for specific employees. The case was remanded for further investigation and a new judgment, with the court's reasoning focusing on the need for additional instructions to properly assess the contributions in question. The appealing party's legal costs were borne by the respondent, and their advance payment was reimbursed.

Regesto Legislator

Generato dall'IA

Art. 11 PCF, Art. 11 PCF en relation avec les art. 40 et 135 OJ, Art. 66 al. 1 LTF; Federal Supreme Court Annuls Cantonal Decision on Social Security Contributions, Remands Case: The case was remanded for further investigation and a new judgment, with the court's reasoning focusing on the need for additional instructions to properly assess the contributions in question. The appealing party's legal costs were borne by the respondent, and their advance payment was reimbursed.

Parole chiave

Generato dall'IA
contributi di sicurezza sociale anticipo delle spese anticipo procedura di assicurazioni sociali contributo alle spese d'amministrazione impugnabilità della decisione di rinvio

Disposizioni normative citate

Generato dall'IA
Art. 11 PCF
Communication (art. 11 PCF en relation avec les art.
Art. 11 PCF en relation avec les art. 40 et 135 OJ
These provisions are cited in the communication which precedes the dispositive section, indicating they are the basis for the communication itself, not necessarily the grounds for the court's decision on the merits.
Art. 66 al. 1 LTF
This provision is related to costs, which are mentioned in the dispositive. However, it is not explicitly cited in the dispositive section of the provided text. Without explicit citation in the dispositive, it cannot be included.
Generato dall'IA
VPB 07-0490-1547
Federal Supreme Court Annuls Cantonal Decision on Social Security Contributions, Remands Case
VPB 2001-11-06
Mootness of Swiss Social Security Contribution Reimbursement Appeal
VPB 2496-2004-0997
Federal Court of Insurance Annuls Cantonal Judgment, Remands Case
VPB 2001-08-28
Swiss Social Security Contributions Reimbursement Appeal
VPB 2004.132
Federal Court of Insurance Annuls Cantonal Decision, Remands for Further Investigation

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 11 PCF en relation avec les art. 40 et 135 OJ

These provisions are cited in the communication which precedes the dispositive section, indicating they are the basis for the communication itself, not necessarily the grounds for the court's decision on the merits.

Art. 66 al. 1 LTF

This provision is related to costs, which are mentioned in the dispositive. However, it is not explicitly cited in the dispositive section of the provided text. Without explicit citation in the dispositive, it cannot be included.

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Testo completo

Communication (art. 11 PCF en relation avec les art. 40 et 135 OJ)

A Damien Miguet, rte d’Arthaz 1334, FR-74330 Choisy. Statuant sur le recours de droit administratif de Best Pack SA, 1868 Collombey du

21 septembre 2005, le Tribunal fédéral des assurances, par arrêt du 6 septembre 2006, a prononcé:

1. Le recours est admis en ce sens que le jugement du Tribunal des assurances du canton du Valais du 26 août 2005 est annulé dans la mesure où il porte sur les cotisations litigieuses concernant les salariés Darbellay, David, Esposito, Miguet, Perrinjaquet et Walpen, la cause lui étant renvoyée pour instruction complémentaire et nouveau jugement au sens des considérants.

2. Les frais de justice, d’un montant de 700 francs sont mis à la charge de l’intimée.

3. L’avance de frais effectuée par la recourante, d’un montant de 700 francs lui est restituée. Un exemplaire de l’arrêt ainsi que les annexes sont à votre disposition à la chancellerie du Tribunal fédéral.

6 mars 2007 Par ordre du Président de la IIe Cour de droit social La Chancellerie du Tribunal fédéral H 144/05

2007-0490 1547 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Communication. Tribunal fédéral

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2007 Année Anno

Band 1 Volume Volume

Heft 10 Cahier Numero

Geschäftsnummer --- Numéro d'affaire Numero dell'oggetto

Datum 06.03.2007 Date Data

Seite 1547-1547 Page Pagina

Ref. No 10 140 409

Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Les données électroniques de la Chancellerie fédérale suisse ont été reprises par les Archives fédérales suisses.

I dati elettronici della Cancelleria federale svizzera sono stati ripresi dall'Archivio federale svizzero.