Facts
Company SA, a company engaged in the manufacture, purchase, and sale of watch cases, was declared bankrupt on December 2, 1986 at its own request, despite the granting of a four-month composition moratorium on September 23, 1986. At that time, V. and [B.] were the President and Vice-President of the company's Board of Directors, respectively. V. was also the Vice-President of the pension fund foundation for the company's employees.
In 1985 and 1986, the company did not pay the competent compensation fund the deductions of CHF 117,038.90 made from the employees' salaries as AHV (Old Age and Survivors' Insurance) contributions. The same applied to CHF 79,131.80 of the amounts owed to the pension fund of Company SA, also deducted from the salaries.
As a result of these circumstances, V. and [B.] were subject to criminal proceedings. They were acquitted by the District Police Court of Val-de-Travers, but the Criminal Cassation Court of the Canton of Neuchâtel partially overturned this judgment, considering that they should be found guilty of an offense under Art. 87 para. 3 AHVG, Art. 76 para. 3 BVG, and Art. 159 para. 1 SCC.
Considerations
The Federal Court considered that Art. 76 para. 3 BVG, applicable in this case, was subject to the same principles as Art. 87 para. 3 AHVG. It found that there was no reason to distinguish between the conditions for the application of these two provisions, given…