831.101
CH-JU
CH-JU
Art. 27 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. 27 Ordonnance d'exécution de la loi du 26 octobre 1978 portant introduction de la loi fédérale sur l'assurance-vieillesse et survivants
Le Gouvernement fixe la date de l'entrée en vigueur de la présente ordonnance.
Décisions judiciaires appliquant cette disposition (48)
A/4238/2024 · ge (Art. 27 RAVS)
Social Insurance Contribution Revision Based on Reclassified Tax Income Denied
Cited concerning the request for necessary indications for contribution calculation from cantonal tax authorities.
AVS.13.21.49.2021 · vd (art. 27 RAVS)
Self-Employed Social Security Contribution Assessment Appeal Upheld
Mentioned in the initial considerations regarding the calculation method for contributions based on fiscal data, which supports the final ruling.
200 2021 364 · be (Art. 22 - 27 AHVV)
Social Insurance Contribution Calculation for Non-Employed Person Regarding Taxable Wealth
Cited in the reasoning (E. 2.3) regarding general provisions applicable to contribution determination.
30.2019.32 · ti (art. 27 cpv. 1 OAVS)
Social Security Late Contribution Default Interest Upheld
This provision was mentioned as the basis for the Compensation Fund requesting necessary data from cantonal tax authorities for contribution calculation.
30.2019.32 · ti (art. 27 cpv. 2 OAVS)
Social Security Late Contribution Default Interest Upheld
This provision was cited to indicate that tax authorities transmit data annually to the Compensation Fund.
30.2017.31 · ti (art. 27 cpv. 1 OAVS)
Independent Professional v. Social Security Authority: Late Payment Interest on Underpaid Contributions
Cited in the reasoning regarding the competent fiscal authorities providing necessary data for contribution calculation.
30.2017.31 · ti (art. 27 cpv. 2 OAVS)
Independent Professional v. Social Security Authority: Late Payment Interest on Underpaid Contributions
Cited in the reasoning regarding the transmission of fiscal data by cantonal tax authorities to the compensation offices.
2017.01.30.sv.4 · bl (Art. 29 Abs. 7 AHVV in Verbindung mit Art. 27 Abs. 2 AHVV)
Social Security Contributions: Tax Assessments as Determinative
States that the cantonal tax authorities continuously transmit data for each tax year to the compensation office.
30.2016.32 · ti (art. 27 cpv. 1 OAVS)
Social Insurance Contribution Assessment Appeal Regarding Self-Employment Income and Default Interest
Cited in the reasoning to support the conclusion that the Compensation Fund is not obligated to proactively seek tax records.
A/3082/2015 · ge (Art. 27 RAVS)
AVS Pension Overpayment Repayment Based on Definitive Data
Cited by analogy to explain the collaboration required for setting contributions for the self-employed (relevant because the appellant was treated as non-gainfully employed).
AB.2013.00011 · zh (Art. 27 und 27 Abs. 2 AHVV)
Social Security Overpayment Interest Dispute: Abuse of Rights Found
Cited for the obligation of cantonal tax authorities to transmit income and capital information to compensation funds.
A/1057/2015 · ge (Art. 27 al. 1 et 2 RAVS)
Social Security Contribution Assessment Based on Tax Determination Subject to Manifest Error Review
Cited in the reasoning concerning the process for social insurance funds to request income information from tax authorities, relevant to the referral.
A/1622/2014 · ge (art. 27 RAVS)
Appeal Regarding Retroactive Social Security Contributions for Self-Employed Income
Cited in the reasoning regarding the basis for determining income from independent activity.
30.2012.34 · ti (art. 27 OAVS)
Independent Professional's Appeal Against Social Security Contribution Assessment Based on Doubled Income
Cited in the reasoning regarding obtaining the tax assessment notification.
AB.2011.00029 · zh (Art. 22-27 AHVV)
Appeal on Non-Employed Social Security Contributions 2002-2004 Remanded for Recalculation
Cited in reasoning regarding the ancillary application of rules for self-employed persons, but not in the operative orders.