{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2007-05-02",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2006-27_2007-05-02.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=6297&type=1563347022&cHash=750ae74fd35058a003702f5b9b673325",
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  "Scrapedate": "2026-05-12",
  "Scrapetime": "21:15:17",
  "Num": [
    "AHV 2006/27"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 02.05.2007 AHV 2006/27"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 02.05.2007 AHV 2006/27"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 02.05.2007 AHV 2006/27"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "AHV - Alters- und Hinterlassenenversicherung"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 9 Abs. 2 lit. e AHVG. Abzugsfähigkeit einer Einkaufsleistung betreffend berufliche Vorsorge eines Arbeitgebers ohne Arbeitnehmer verneint (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 7. Mai 2007, AHV 2006/27).\r\n\r\nAufgehoben durch Urteil des Bundesgericht 9C_349/2007"
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