831.101
CH-JU
CH-JU
Art. 17 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
8. Santé, travail, sécurité sociale » 83. Assurances sociales » 831. Assurance-vieillesse et survivants, assurance-invalidité
Art. 17 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
Au cas où des modifications pourraient être apportées par de nouvelles prescriptions fédérales en matière de contributions aux frais d'administration ou de subsides de la Confédération aux frais d'administration, le Gouvernement prendra les décisions nécessaires en attendant qu'une nouvelle ordonnance d'exécution soit établie, et ce par arrêté qui sera publié dans le Journal officiel.
← Art. 16 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
8. Santé, travail, sécurité sociale » 83. Assurances sociales » 831. Assurance-vieillesse et survivants, assurance-invalidité
Art. 18 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants →
Décisions judiciaires appliquant cette disposition (101)
C-4803/2023 (Art. 17 ss RAVS)
Swiss Citizen Abroad Exempt from Supplementary Voluntary Insurance Contribution
Est mentionné pour réfuter la déductibilité des frais de scolarité.
A/4238/2024 · ge (Art. 17 RAVS)
Social Insurance Contribution Revision Based on Reclassified Tax Income Denied
Cited to harmonize the concept of income from independent activity between AVS law and tax law.
S 2023 46 · zg (Art. 17 AHVV)
Appeal Against Social Security Contributions Based on Reclassified Foreign LLC Income
This article specifies what constitutes income from self-employment for contribution purposes, referenced in the context supporting the decision in order 1.
200 2024 2 · be (Art. 17 AHVV)
Taxpayer Liability on Wife's Property Transfer Gain for Social Security Contributions
Cited in the reasoning concerning the link between tax law and contribution law, but not explicitly in the final operative orders 1-3.
VBE.2022.426 · ag (Art. 17 AHVV)
Estate Liable for Self-Employment Contributions on Business Asset Liquidation Gain
Specifies that income from self-employment includes capital and transfer gains.
VSBES.2022.224 · so (Art. 17 AHVV)
Social Insurance Contributions for Commission Sales Income
This article specifies the types of income considered as self-employment income for contribution purposes, applied in assessing the appellant's activity.
710.2022.209.175 · bl (Art. 17 AHVV)
Social Security Contributions Based on Business Income and Simulated Property Transfer
This provision aligns the definition of income from self-employment for AHV contribution purposes with tax law, including capital and transfer gains.
AB.2022.00075 · zh (Art. 17 der Verordnung über die Alters- und Hinterlassenenversicherung (AHVV))
Social Security Contribution Liability for Self-Employed Income Derived from German Partnerships Under Swiss Law
Mentioned as context for defining income from self-employment, but not cited in the dispositive orders.
Arr.t.2023.217 · vd (Art. 17 RAVS)
Social Insurance Contributions on Rental Income Classified as Private Asset Management
This article defines income from independent activity, which was central to determining the liability for contributions.
710.23.28.79 · bl (Art. 17 AHVV)
Social Security Contributions Based on Taxable Income
This provision aligns the definition of income from self-employment for AHV contributions with tax law.
710.23.28.79 · bl (Art. 17 AHVV)
Social Security Contributions Bound by Tax Authority Income Assessment
Cited to define income from self-employment for contribution purposes, aligning it with tax law.
AHV.2022.5 · sg (Art. 17 AHVV)
Mandatory Insurance Contributions on Rental Income from Tax-Classified Business Assets
This article defines income from self-employment, which is fundamental to confirming the assessment of contributions for the disputed years.
AHV.2022.5 · sg (Art. 17 AHVV)
Social Security Contributions on Income from Real Estate Classified as Business Assets
Cited in conjunction with Art. 9 Abs. 1 AHVG as the regulation defining income from self-employment.
VBE.2022.41 · ag (Art. 17 AHVV)
Social Security Contributions on Agricultural Property Sale Valid
This provision is cited in the dispositive to define income from self-employment, including gains from the sale of agricultural land.
S1 20 34 · vs (Art. 17 RAVS)
Independent Contractor Dividend Contribution Liability
The court confirms the decision to levy contributions based on the principle that dividends from commercial fortune are subject to social security contributions, unless they qualify as voluntarily declared commercial fortune, as stipulated in this article.