Facts
The case concerns the question of whether the previous case law of the Federal Insurance Court, which held that cross-period loss offsetting in the collection of contributions in the AHV is not permissible, can still be upheld after the change from the two-year to the one-year contribution period on January 1, 2001.
The Federal Insurance Court had previously confirmed the existing case law in an earlier judgment (H 46/05 of May 8, 2006), which did not allow for cross-period loss offsetting. In the present case, it had to be decided whether this case law could be maintained after the contribution collection system was changed from the retrospective assessment (two-year period) to the current assessment (one-year period).
Considerations
The Plenary Court of the Federal Insurance Court decided that the previous case law can no longer be upheld after the change from the two-year to the one-year contribution period. Pursuant to Art. 9 para. 2 lit. c AHVG, business losses can be deducted from gross income to determine the contribution-liable earned income. Art. 18 para. 1 AHVV refers to the provisions of tax law in this regard. Since…