{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2010-11-05",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2009-8--KZL-2010_2010-11-05.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=5012&type=1563347022&cHash=f50baa06005ee474579bc1b416cdff77",
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  "Scrapedate": "2026-05-12",
  "Scrapetime": "20:39:13",
  "Num": [
    "AHV 2009/8, KZL 2010/10"
  ],
  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 05.11.2010 AHV 2009/8, KZL 2010/10"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 05.11.2010 AHV 2009/8, KZL 2010/10"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 05.11.2010 AHV 2009/8, KZL 2010/10"
    }
  ],
  "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, Schadenersatzpflicht eines Organs einer Gesellschaft für nicht geleistete bundes- und kantonalrechtliche Beiträge sowie für nicht an den berechtigten Arbeitnehmer weitergeleitete Kinderzulagen. Vorliegend qualifiziertes Verschulden bejaht, da grobfahrlässig zu tiefe Akontobeiträge erwirkt wurden und grobfahrlässig nicht für eine korrekte Beitragszahlung und Weiterleitung der Kinderzulagen gesorgt wurde (Entscheid des Versicherungsgerichts des Kantons St. Gallen vom 5. November 2010, AHV 2009/8 und KZL 2010/10)."
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