Facts
[N.] was a member of the Board of Directors since 1991 and was a delegate with joint signature authority of the company X from December 13, 1998 to March 14, 2002. On April 22, 2002, the company was declared bankrupt. The claim filed by the Compensation Fund of Schwyz for unpaid or underpaid federal social security contributions and cantonal family allowance contributions for 2001 and 2002 remained uncovered except for a bankruptcy dividend of CHF 3,163.15. By order dated September 20, 2004, the Compensation Fund demanded compensation from [N.] in the amount of CHF 59,248.45.
Considerations
The Federal Supreme Court concluded that the claim for damages under Art. 52 para. 1 AHVG (Federal Old Age and Survivors' Insurance Act) can also become time-barred during the objection procedure or the administrative court appeal procedure. The Compensation Fund had interrupted the two-year statute of limitations with the compensation order of September 20, 2004, since the collocation plan was filed on December 5, 2003. With the objection of October 7, 2004, the statute of limitations began anew.…