{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2007-09-05",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2007-14--KZL-200_2007-09-05.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=6301&type=1563347022&cHash=4e4ef9aefcbb6a7b83132258fd6ca36d",
    "Checksum": "c9e6bc53c761cfca411803b2d65e2a22"
  },
  "Scrapedate": "2026-05-12",
  "Scrapetime": "21:12:22",
  "Num": [
    "AHV 2007/14, KZL 2007/13"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 05.09.2007 AHV 2007/14, KZL 2007/13"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 05.09.2007 AHV 2007/14, KZL 2007/13"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 05.09.2007 AHV 2007/14, KZL 2007/13"
    }
  ],
  "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. 52 AHVG ist sowohl auf Arbeitgeber- als auch Arbeitnehmerbeiträge anwendbar. Tritt ein Verwaltungsrat während des Kalenderjahrs zurück, so erstreckt sich seine Haftung auf die ausstehende Akontobeiträge während seiner Zeit als Verwaltungsrat, bis zum Betrag des Gesamtschadens. Aufgrund des Untersuchungsgrundsatzes haben Sachverhaltsabklärungen auch noch im Einspracheverfahren stattzufinden, wenn erst dann Exkulpationsgründe vorgebracht werden (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 5. September 2007, AHV 2007/14 und KZL 2007/13)"
    }
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  "ScrapyJob": "446973/61/2140",
  "Zeit UTC": "12.05.2026 21:12:22",
  "Checksum": "1109cfae1a33004ece2598b1329911c1",
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