{ "Signatur": "SG_VSG_001", "Spider": "SG_Gerichte", "Datum": "2008-07-24", "PDF": { "Datei": "SG_Gerichte/SG_VSG_001_AHV-2007-24--KZL-200_2008-07-24.pdf", "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=6282&type=1563347022&cHash=54cffcc64885a7f02324886d75bcef95", "Checksum": "2223ca566083a6cba791cc68101e568e" }, "Scrapedate": "2026-05-12", "Scrapetime": "21:03:55", "Num": [ "AHV 2007/24, KZL 2007/16" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "St.Gallen Versicherungsgericht 24.07.2008 AHV 2007/24, KZL 2007/16" }, { "Sprachen": [ "fr" ], "Text": "Saint-Gall Versicherungsgericht 24.07.2008 AHV 2007/24, KZL 2007/16" }, { "Sprachen": [ "it" ], "Text": "San Gallo Versicherungsgericht 24.07.2008 AHV 2007/24, KZL 2007/16" } ], "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. 46 ATSG, Recht auf Akteneinsicht, rechtskonforme Aktenführung, Pflicht zur Erstellung eines Aktenverzeichnisses; Art. 52 AHVG, Schadenersatzpflicht eines Verwaltungsrates für nicht geleistete bundes- und kantonalrechtliche Beiträge; Dauer Verantwortlichkeit eines Verwaltungsratsmitgliedes bis spätestens zum tatsächlichen Austritt aus dem Verwaltungsrat; vorliegend qualifiziertes Verschulden unter Berücksichtigung sämtlicher Umstände (kurze Dauer der nicht geleisteten Beiträge, nicht geschäftsführendes Verwaltungsratsmitglied, laufende Überprüfung der Geschäftsführung und Einholen von Auskünften) verneint (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 24. 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