Facts
The [B. AG] was requested by the Compensation Fund of the Canton of Zurich to pay outstanding AHV/IV/EO/ALV contributions for the years 1979 to 1981. The company then applied for a partial remission of this retroactive payment. However, the Compensation Fund rejected the remission, as the retroactive payment did not endanger the existence of the company. The AHV Appeals Commission of the Canton of Zurich dismissed the complaint of the [B. AG] against this decision.
The [B. AG] then filed an administrative court appeal with the Federal Insurance Court, requesting that the decision of the lower instance be overturned and the matter be remanded for a new assessment.
Considerations
The Federal Insurance Court states that according to Article 40, paragraph 1 of the Ordinance on Old Age and Survivors' Insurance (AHVV), a remission of the retroactive payment of contributions is only possible if this would constitute a great hardship for the contributor in view of their circumstances.
In the case of legal entities such as the [B. AG], this is only the case if the retroactive payment would lead to over-indebtedness and thus endanger the economic existence of the company. Mere liquidity difficulties are not sufficient for this.
In the present case, the [B. AG] was…