{"Signatur": "CH_BGE_007", "Spider": "CH_BGE", "Sprache": "fr", "Datum": "2021-01-01", "HTML": {"Datei": "CH_BGE/CH_BGE_007_BGE-122-V-295_nodate.html", "URL": "https://www.bger.ch/ext/eurospider/live/de/php/clir/http/index.php?lang=de&type=highlight_simple_query&page=7&from_date=&to_date=&from_year=1996&to_year=1996&sort=relevance&insertion_date=&from_date_push=&top_subcollection_clir=bge&query_words=&part=all&de_fr=&de_it=&fr_de=&fr_it=&it_de=&it_fr=&orig=&translation=&rank=61&highlight_docid=atf%3A%2F%2F122-V-295%3Ade&number_of_ranks=331&azaclir=clir", "Checksum": "eb29a461c73725755b7efaae32af359b"}, "Num": ["BGE 122 V 295"], "Kopfzeile": [{"Sprachen": ["de"], "Text": "Bundesgericht (BGE) Band V BGE 122 V 295"}, {"Sprachen": ["fr"], "Text": "Tribunal f\u00e9d\u00e9ral (ATF) Volume V BGE 122 V 295"}, {"Sprachen": ["it"], "Text": "Tribunale federale (DTF) Volume V BGE 122 V 295"}], "Meta": [{"Sprachen": ["de"], "Text": "Eidgenossenschaft Bundesgericht (BGE) Band V"}, {"Sprachen": ["fr"], "Text": "Conf\u00e9deration Tribunal f\u00e9d\u00e9ral (ATF) Volume V"}, {"Sprachen": ["it"], "Text": "Confederazione Tribunale federale (DTF) Volume V"}], "Abstract": [{"Sprachen": ["de"], "Text": "Regeste\n<br>Art. 5 Abs. 2 AHVG: massgebender beitragspflichtiger Lohn. Die Zinsen (und Zinseszinsen) auf r\u00fcckst\u00e4ndigen Lohnzahlungen - in casu einer AG in Nachlassliquidation - bilden nicht Bestandteil des massgebenden beitragspflichtigen Lohnes."}, {"Sprachen": ["fr"], "Text": "Regeste\n<br>Art. 5 al. 2 LAVS: salaire d\u00e9terminant soumis \u00e0 cotisation. Les int\u00e9r\u00eats (et les int\u00e9r\u00eats compos\u00e9s) vers\u00e9s sur des salaires pay\u00e9s en retard par l'employeur - in casu, une soci\u00e9t\u00e9 anonyme en liquidation concordataire - ne font pas partie du salaire d\u00e9terminant soumis \u00e0 cotisation."}, {"Sprachen": ["it"], "Text": "Regesto\n<br>Art. 5 cpv. 2 LAVS: salario determinante soggetto a contributo. Gli interessi (e gli interessi composti) versati dal datore di lavoro - in casu, una societ\u00e0 anonima in liquidazione concordataria - su salari scaduti pagati tardivamente non sono compresi nel salario determinante soggetto a contributo."}], "ScrapyJob": "446973/47/498", "Zeit UTC": "16.12.2021 11:57:49", "Checksum": "603b18ed3bc83954cf0f33a9a08622b3"}