Facts
The company M. SA was declared bankrupt on May 30, 1988. The Compensation Fund of the Swiss Federation of Caterers, Restaurateurs and Hoteliers (hereinafter: the Fund) filed a claim in the bankruptcy proceedings for CHF 272,219.75, representing AHV/IV/EO/UC contributions owed by the company for the period from January 1, 1987 to May 31, 1988. This claim was admitted by the Bankruptcy Office to the extent of CHF 259,559.50.
Considering that it would not obtain full payment of its claim, the Fund notified G. N., who had been the vice-president of the board of directors of M. SA, that it held him responsible for a loss of CHF 199,099.90 suffered in the bankruptcy (decision of January 3, 1989). G. N. having filed an objection, the Fund brought the case before the Cantonal Insurance Court of Valais.
After the death of G. N. on June 6, 1990, his heirs having renounced the succession, it was declared bankrupt. The Cantonal Court then rendered its judgment between the Fund and the bankruptcy estate of the renounced succession of G. N.
Considerations
The Federal Insurance Court considers that the claim for compensation for the loss based on Art. 52 AHVA passes to the heirs who have accepted the succession, and that in the event of renunciation and liquidation by the bankruptcy office, this claim must be filed in the bankruptcy estate.
The Federal Court notes that the cantonal jurisdiction has violated the right to…