Facts
Werner [K.] was the Chairman of the Board of Directors of the company S. and K. AG. On March 5, 1980, the company was declared bankrupt. In this proceeding, the Compensation Fund of the Swiss Master Builders' Association filed a claim of CHF 67,522.40 with the bankruptcy office. After the collocation plan and the inventory were filed on April 26, 1980, the bankruptcy office informed the Compensation Fund by certificate of loss dated November 7, 1984 that the claim could only be satisfied to the extent of CHF 7,120.25, while the amount of CHF 60,402.15 remained uncovered.
Based on Art. 52 AHVG, the Compensation Fund asserted a claim for damages of CHF 48,729.70 against Werner and Elisabeth [K.] as well as T. B. The persons concerned filed objections against these rulings.
Considerations
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 ruling. This time limit is a preclusive period that must be taken into account ex officio.
Awareness of the damage within the meaning of Art. 82 para. 1 AHVV is generally already given at the time of the opening of the collocation of the claims or the filing of the collocation plan (and the inventory) in the event of bankruptcy. If the amount of the damage cannot be determined precisely or even approximately at this time due to an uncertain bankruptcy dividend, the damages ruling must be designed in such a way that the persons concerned are obliged to replace the entire amount withdrawn from the Compensation Fund against assignment of any bankruptcy dividend.
In the present…