Jugement Kantonsgericht (VD - 2020/212)

Canton:	VD
Case number:	2020/212

Instance:	Kantonsgericht
Department:	Sozialversicherungsgericht

Kantonsgericht Entscheid 2020/212 vom 28.04.2020 (VD)

Date:	28.04.2020
Force of law:	-

Summary:	The company J.__ Sàrl was registered in the Commercial Register on December 6, 2011. It was found that as of February 2012, she was not paying all social Security contributions on a regular basis. Despite reminders, the company did not pay the arrears. Ultimately, the company was declared insolvent on July 5, 2016 and later liquidated. The Caisse de compensation then demanded from the former managing director, R.__, an amount of 44'911 Fr. 70 for unpaid contributions. R.__ denied her responsibility, arguing that her brother ran the company on his own. However, the Caisse de compensation decided that R.__ was liable for the damage caused and paid 24'833 Fr. 65. R.__ filed an objection, which, however, was rejected. The court upheld the decision of the Caisse de compensation.
Rule of Law:	Art. 1 AHVG;Art. 100 BGG;Art. 14 AHVG;Art. 31 SchKG;Art. 4 AHVG;Art. 5 AHVG;Art. 51 AHVG;Art. 52 AHVG;Art. 56 SchKG;Art. 60 SchKG;Art. 69 AHVG;Art. 79 SchKG;Art. 79 VwVG;Art. 87 AHVG;Art. 99 VwVG;
BGE reference::	-
Comment:	Geiser, Schneider, Gächter, KommentarzumschweizerischenSozialversicher-ungsrechtBVG und FZG, Art.5, 2019

Please note that there is no claim to topicality/accuracy/format and/or completeness and that therefore any guarantee is excluded. Original decisions may be ordered or made on the basis of the competent court.

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