Facts
The present case concerns a legal dispute between the Compensation Fund for Trade, Commerce and Industry in Graubünden and Jörg, as well as the Administrative Court of the Canton of Graubünden. It is about the point in time at which the Compensation Fund became aware of the loss of its contribution claim in the bankruptcy of the contribution debtor.
The Compensation Fund asserted a claim for damages against Jörg, as he as the responsible body of the contribution debtor had intentionally or through gross negligence failed to pay the contributions. However, the decision on damages was issued only after the expiry of the one-year limitation period pursuant to Art. 82 para. 1 AHVV, which is why the Administrative Court considered the Compensation Fund's appeal to be unfounded.
Considerations
The Federal Supreme Court states that the point in time of "knowledge of the damage" within the meaning of Art. 82 para. 1 AHVV does not necessarily have to coincide with the conclusion of the bankruptcy proceedings by the bankruptcy judge. Rather, the result of the examination of all the relevant circumstances in the specific individual case must be taken into account.
In the present case, the…