Facts
Company K. SA was declared bankrupt on May 6, 1991. The Inter-Professional AHV/AVS Fund of the French-Speaking Swiss Employers' Federation (CIAM) notified [H.], the former administrator of the company, on July 13, 1992, of a decision to compensate for damage of 55,894 francs caused by the non-payment of social security contributions. [H.] filed an objection on July 21, 1992.
The compensation fund also claimed on September 21, 1992, from V., the former director of the company, the joint payment of the same amount. V. filed an objection on October 20, 1992.
By judgment of April 25, 1995, the Geneva Cantonal Appeal Commission for AHV/AVS declared the compensation fund's claim against [H.] as late and granted the fund the release of the objection filed by V.
Considerations
The Federal Insurance Court considered that the provisions on holidays in Art. 22a of the Federal Administrative Procedure Act (PA) apply to the 30-day deadline provided for in Art. 81(3) of the Ordinance on Old-Age and Survivors' Insurance (RAVS) for the compensation fund to bring the case before the cantonal appeal authority. This deadline is a procedural deadline and not a substantive deadline, and can therefore be…