Facts
B. was the Chairman of the Board of Directors, S. was a Member of the Board of Directors, and H. was the Director of the company X. AG. The company remained in arrears with social security contributions to the Compensation Fund for Trade, Commerce and Industry in Graubünden from March 1996 onwards. On December 10, 1996, the company was declared bankrupt. The bankruptcy proceedings were initially suspended due to lack of assets, but then carried out in the ordinary procedure upon the request of a creditor. The Compensation Fund asserted its claim of a total of CHF 197,279.75 against the three organs.
Considerations
a) According to Art. 82 para. 1 AHVV, the claim for damages becomes time-barred if it is not asserted within one year of becoming aware of the damage by issuing a damages order. This deadline is to be treated as a preclusive period.
b) The conduct of the bankruptcy proceedings on the basis of a creditor's request with security for costs does not postpone the beginning of the preclusive period. The Compensation Fund could have assumed at the latest upon publication of the suspension of the bankruptcy proceedings due to lack of…