{ "Signatur": "SG_VSG_001", "Spider": "SG_Gerichte", "Datum": "2008-07-30", "PDF": { "Datei": "SG_Gerichte/SG_VSG_001_AHV-2008-11_2008-07-30.pdf", "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=6283&type=1563347022&cHash=31f80fb275cd23f98c499e91d11c46c3", "Checksum": "a1d7a4213328eb10c093da7f7d7738b5" }, "Scrapedate": "2026-05-12", "Scrapetime": "21:03:47", "Num": [ "AHV 2008/11" ], "Kopfzeile": [ { "Sprachen": [ "de" ], "Text": "St.Gallen Versicherungsgericht 30.07.2008 AHV 2008/11" }, { "Sprachen": [ "fr" ], "Text": "Saint-Gall Versicherungsgericht 30.07.2008 AHV 2008/11" }, { "Sprachen": [ "it" ], "Text": "San Gallo Versicherungsgericht 30.07.2008 AHV 2008/11" } ], "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 Abs. 2 und 9 AHVG; Art. 7 lit. h AHVV; beitragsrechtliche Qualifikation von Honorarzahlungen an einziges Verwaltungsratsmitglied; formell rechtskräftige festgesetzte Beiträge dürfen zum Gegenstand einer neuen, anderslautenden Verwaltungsverfügung gemacht werden, wenn ein Rückkommenstitel vorliegt; Rückweisung zur Prüfung der Fragen, ob die strittigen Honorarzahlungen Gegenstand einer früheren formell rechtskräftigen Verwaltungsverfügung bildeten und ob bejahendenfalls ein Rückkommenstitel gegeben ist (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 30. 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