{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-08-17",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2009-17--KZL-200_2010-08-17.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=5018&type=1563347022&cHash=e7de7db351439a2047e4e48f9269ba9e",
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  "Scrapedate": "2026-05-12",
  "Scrapetime": "20:41:57",
  "Num": [
    "AHV 2009/17, KZL 2009/4"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 17.08.2010 AHV 2009/17, KZL 2009/4"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 17.08.2010 AHV 2009/17, KZL 2009/4"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 17.08.2010 AHV 2009/17, KZL 2009/4"
    }
  ],
  "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. 3 Abs. 1 Satz 1, Art. 14 Abs. 1 AHVG und Art. 39 Abs. 1 AHVV. Unterschied zwischen Beitragspflicht und Beitragsbezug. Realisierungsprinzip: Entstehung des Anspruchs auf Bonusse. Widerlegung der Vermutung, dass die buchhalterische, valutamässige Erfassung von Bonuszahlungen als Aufwand mit deren Realisierung deckungsgleich ist (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 17. August 2010, AHV 2009/17 und KZL 2009/4)."
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  "Zeit UTC": "12.05.2026 20:41:57",
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