Facts
A. A. was the Managing Director from October 3, 1995 to August 19, 2003 and subsequently the sole member of the Board of Directors of B. AG, over which bankruptcy was declared on January 29, 2007. The Compensation Fund of the Canton of Aargau obliged A. by order dated February 10, 2013 and objection decision dated April 25, 2013 to pay damages in the amount of CHF 450,373.65 for unpaid social security contributions. The Insurance Court of the Canton of Aargau overturned the objection decision due to the limitation of the claim for damages. The Federal Social Insurance Office appealed to the Federal Supreme Court with the request to set aside the lower court's decision.Considerations
1. The Federal Supreme Court has determined that the damage to the Compensation Fund occurred on January 29, 2007, when bankruptcy was declared over B. AG. This triggered the absolute five-year limitation period pursuant to Art. 52 para. 3 AHVA. 2. The Compensation Fund had taken several actions in the contribution and bankruptcy proceedings against B. AG, but these did not have an interrupting effect on the limitation of the claim for damages against A. as the governing body of the employer. The limitation of the claim for damages can only be interrupted by…