Facts
In this case, it was about a decision of the Compensation Fund of the Canton of Zug, which obliged U., the sole member of the Board of Directors of an insolvent company, to pay damages in the amount of 74,933.50 Swiss francs for unpaid federal and cantonal social security contributions. The Administrative Court of the Canton of Zug reduced the amount of damages to 71,958.95 Swiss francs. U. filed a complaint with the Federal Supreme Court, requesting the dismissal of the claim for damages.Considerations
The Federal Supreme Court examined whether there is a sufficient legal basis for a liability to pay damages for the cantonal levies (contributions to the Cantonal Family Allowance Fund). It concluded that § 28 of the Law on Child Allowances in the Canton of Zug (KZG/ZG) does not provide a sufficient legal basis. This provision merely contains a…