Art. 16 Loi portant introduction de la loi fédérale du 20 décembre 1946 sur l’assurance-vieillesse et survivants

VBE.2025.104 · ag (Art. 16 Abs. 1 AHVG)

Social Security Contributions and Interest Assessment Upheld

Used to reject the argument that the claim for contributions had expired/lapsed, as the opening of a contribution notice prevents forfeiture.

S1 23 130 · vs (art. 16 al. 1 LAVS)

Appeal Regarding Revised Social Security Contribution Assessments Upheld

Cited in the reasoning concerning the deadline for fixing the definitive social security contributions based on the final tax assessment.

A/2362/2025 · ge (Art. 16 al. 1 de la loi fédérale sur l’assurance-vieillesse et survivants du 20 décembre 1946 (LAVS - RS 831.10))

Appeal Moot Due to Satisfactory Reconsideration Decision

This provision was mentioned by the opposing party in its decision to justify why the contributions for 2019 were time-barred, which contributed to the final outcome accepted by the court.

A/4238/2024 · ge (Art. 16 al. 3 LAVS)

Social Insurance Contribution Revision Based on Reclassified Tax Income Denied

Cited as the specific rule concerning the prescription/peremption period for the right to restitution of undue contributions, particularly phrase 2 concerning tax decisions.

A/388/2025 · ge (art. 16 al. 1 LAVS)

Applicant's Appeal Regarding Expired AVS Contribution Assessment Period

The court implicitly relied on this provision regarding the five-year prescription period for collecting contributions, which was the central issue for rejecting the retroactive affiliation.

AB.2024.00051 · zh (Art. 16 AHVG)

Social Insurance Contributions Liability Post-Retirement Age

Mentioned in passing to confirm the appellant did not claim the contribution assessment was issued too late according to this provision.

200 2024 536 · be (Art. 16 Abs. 1 Satz 1 AHVG)

Social Security Contributions on Reclassified Salary Payments

Cited in the reasoning section to confirm that the statute of limitations was respected, supporting the dismissal of the appeal (Order 2).

S1 23 216 · vs (art. 16 al. 1 LAVS)

Social Insurance Court Overturns Contribution Claim Based on Expired Peremption Period

The appeal was admitted by substitution of grounds because the right to fix contributions was time-barred under this provision.

S1 23 94 · vs (art. 16 LAVS)

AVS Contributions for Married Persons Challenge Upheld

Used to confirm that the assessment deadlines were respected, which is a prerequisite for claiming arrears.

AB.2024.00072 · zh (Art. 16 Abs. 1 AHVG)

Appeal Dismissed for Retroactive Social Security Contribution Claim Barred by Five-Year Forfeiture Period

This provision, establishing the five-year prescription period for collecting contributions, is the fundamental basis for rejecting the claim in the reasoning, which leads to the dismissal of the appeal.

608 2024 21 · fr (Art. 16 al. 2 phr. 1 LAVS)

Social Insurance Compensation Fund Not Liable for Prior Pension Contribution Arrears

Used to explain the prescription period for contribution claims, which serves to reject the argument that the claim was time-barred.

VBE.2024.111 · ag (Art. 16 Abs. 1 Satz 2 AHVG)

Social Security Contributions Claim Time-Barred Due to Late Notice

Used to determine that the statute of limitations for contributions from 2013 expires on January 1, 2022.

A/1900/2023 · ge (Art. 16 al. 1 LAVS)

Compensation Fund v. Taxpayer: Retroactive Social Insurance Assessment Notification and Peremption Deadline

The court concluded that the appellee's claims regarding 2015 were time-barred (prescribed) based on this provision.

A/878/2023 · ge (Art. 16 al. 1 LAVS)

Social Security Contribution Assessment Barred by Unchallenged Tax Rectification

This provision on the limitation period for claims was discussed in the reasoning, but the rejection of the appeal was based on the timeliness of the insurance contribution decisions following the tax assessment, not directly on this specific limitation rule in the dispositive.

30.2023.9 · ti (art. 16 cpv. 1 LAVS)

Appeal Against Social Security Contributions Based on Default Tax Assessment

The decision on the contested contributions was timely based on the prescription period mentioned in this article.