831.101
CH-JU
CH-JU
Art. 26 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. 26 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
Les contrôles effectués en vertu des articles 22 et 23 de la présente ordonnance ne libèrent pas les autorités communales de leur obligation de surveillance à l'égard de l'agence communale AVS.
← Art. 25 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. 26A 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 (8)
VPB 2001-07-31 (Art. 26 al. 1 RAVS)
Swiss Old-Age and Survivors' Insurance Contributions Refund Case
Used to dismiss the appeal against the decision of the Swiss Compensation Office.
AbR.1990.91.Nr.54 · ow (Art. 26 AHVV)
Social Security Fund's Arbitrary Income Assessment Overturned
This provision is cited as the basis for the assessment by the compensation fund when the insured person has not fulfilled their duty to cooperate.
S1 14 3 · vs (Art. 24 und 26 AHVV)
Social Insurance Contribution Assessment Based on Invalid Tax Notice
The court ruled that the social security office should have made an assessment based on these provisions because no binding tax notification was available.
AB.2003.00083 · zh (Art. 24 und 26 AHVV (in der bis 31. Dezember 2000 gültig gewesenen Fassung))
Social Security Contribution Dispute: Validity of 2000 Assessment and Remittal of 1998/1999 Contributions
Cited in the reasoning leading to the decision to annul the decision for the year 2000 and return the case for reassessment, although the dispositive itself does not explicitly repeat this main ground, it justifies the main order regarding 2000.
AB.2003.00083 · zh (Art. 24 und 26 AHVV (in der bis 31. Dezember 2000 gültig gewesenen Fassung))
Social Security Contributions: 2000 Assessment Upheld, 2001 Dismissed, 1998-1999 Remanded
The court used these provisions to state that the defendant should have estimated the contributions itself, as no valid tax statement was available.
30.1999.160 · ti (art. 24 cpv. 1 OAVS in relazione con l'art. 26 cpv. 1 OAVS)
Cantonal Compensation Fund v. Non-Gainfully Employed Spouses on AVS Contributions Based on Net Wealth
Cited in the reasoning section regarding the basis for provisional contribution assessment, but not in the final orders, therefore it should be excluded based on the rules.
S 94 291 · lu (Art. 26 Abs. 1 AHVV)
Social Security Status Finality Due to Unchallenged Provisional Assessment
Cited in the reasoning as the legal basis for the provisional contribution decisions, the legal force of which is central to the decision regarding the contribution status.
S 93 277 · lu (Art. 26 Abs. 1 AHVV)
Appeal Dismissed: Failure to Challenge Provisional Contribution Assessments Establishes Status
This provision regarding the obligation of the compensation office to demand subsequent contributions based on tax notifications was cited in the context of the legal effects of provisional decisions.