{
  "Signatur": "SG_VWEK_001",
  "Spider": "SG_Gerichte",
  "Datum": "2011-09-13",
  "PDF": {
    "Datei": "SG_Gerichte/SG_VWEK_001_I-1-2010-213_2011-09-13.pdf",
    "URL": "https://publikationen.sg.ch/rechtsprechung-gerichte?tx_diamjudicalsg_judicalpublicationpdf%5Bcontroller%5D=DownloadPdf&tx_diamjudicalsg_judicalpublicationpdf%5Bpublication%5D=131&type=1563347022&cHash=d3f750ee65a3f3ef7ad8d4dd4cc57823",
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  "Scrapedate": "2025-07-19",
  "Num": [
    "I/1-2010/213"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission 13.09.2011 I/1-2010/213"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission 13.09.2011 I/1-2010/213"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission 13.09.2011 I/1-2010/213"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "St.Gallen Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Saint-Gall Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "San Gallo Verwaltungsrekurskommission "
    },
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Abgaben und öffentliche Dienstpflichten"
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Art. 33 Abs. 1 lit. d DBG (SR 642.11). Die AHV-Beiträge von Nichterwerbstätigen werden im Zeitpunkt der Rechnungstellung zum Abzug zugelassen. Eine verzögerte Abrechnung der Sozialversicherungsbehörde rechtfertigt keine Abweichung vom Periodizitätsprinzip bzw. eine Abrechnung mutmasslich geschuldeter Beiträge (Verwaltungsrekurskommission, Abteilung I/1, 13. September 2011, I/1-2010/213)."
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