{
  "Signatur": "SG_VSG_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-11-09",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VSG_001_AHV-2010-23--KZL-201_2011-11-09.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=4855&type=1563347022&cHash=3eeaf0d83657abe7014c37cf6f2ef8c6",
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  "Scrapedate": "2026-05-12",
  "Scrapetime": "20:26:42",
  "Num": [
    "AHV 2010/23, KZL 2010/12"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Versicherungsgericht 09.11.2011 AHV 2010/23, KZL 2010/12"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Versicherungsgericht 09.11.2011 AHV 2010/23, KZL 2010/12"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Versicherungsgericht 09.11.2011 AHV 2010/23, KZL 2010/12"
    }
  ],
  "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 und Art. 47 lit. d aKZG: Schadenersatzverfahren. Haftung des Verwaltungsrats einer AG für entgangene bundesrechtliche und kantonalrechtliche Beiträge bejaht. Keine Rechtfertigungs- oder Entschuldigungsgründe. Rückweisung zur Neufestsetzung der Schadenshöhe (Urteil des Versicherungsgerichts des Kantons St. Gallen vom 9. November 2011, AHV 2010/23 und KZL 2012/12)."
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