{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2007-06-18",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2006-30_2007-06-18.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=6300&type=1563347022&cHash=faa04f34219321a03c0fb2707073dd06",
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  "Scrapedate": "2026-05-12",
  "Scrapetime": "21:14:08",
  "Num": [
    "AHV 2006/30"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 18.06.2007 AHV 2006/30"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 18.06.2007 AHV 2006/30"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 18.06.2007 AHV 2006/30"
    }
  ],
  "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. 5 AHVG, AHV-Beitragspflicht. 1.) Eine (buchführungspflichtige) GmbH hat sich angebliche Buchungsfehler anzurechnen, wenn sie ihre Buchhaltung durch eine Drittperson erledigen lässt. 2.) Aushilfsköche sind in der Regel als Unselbstständigerwerbende beitragspflichtig (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 18. Juni 2007, AHV 2006/30)."
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