Facts
Foundation A. received disability insurance contributions for various of its properties between 1987 and 2000. In 2014, the Federal Social Insurance Office (BSV) demanded the reimbursement of CHF 553,414 due to the misuse or disposal of the properties. Foundation A. filed a complaint against this ruling.Considerations
- The transitional provisions, paras. 1-3, to the amendment of the InvIA of 6 October 2006 contain a more specific regulation than the SubA and take precedence over it. - According to the transitional provisions, claims for reimbursement due to misuse or disposal become time-barred within 5 years, while the SubA provides for a 10-year statute of limitations. -…