Facts
The case concerns a decision by the Federal Office for Social Insurance (OFAS) against G. and the Cantonal Commission for Old-Age and Survivors' Insurance of the Canton of Zurich. The Compensation Fund of the Canton of Zurich had filed a claim for unpaid social security contributions in the bankruptcy of K. AG. The distribution plan and inventory were published in the Swiss Official Gazette of Commerce (FOSC) on 19 March 1988. The Compensation Fund then inquired with the bankruptcy office whether it would suffer a loss and received an affirmative response on 24 March 1988.
On 10 March 1989, the Compensation Fund issued a decision on damages against G., which was sent by registered mail but not claimed by the recipient. The decision was sent again on 23 March 1989, but was only received by G. after the one-year deadline had expired.
The Commission for Appeals rejected the Compensation Fund's application, considering the claim for damages to be prescribed. The OFAS lodged an appeal against this decision, requesting the annulment of the Commission for Appeals' decision and the referral of the case for a new decision.
Considerations
The Federal Insurance Court examined the question of whether the claim for damages had been prescribed. It considered that the prescription period begins to run from the moment when the injured party becomes aware of the damage, which in this case corresponds to the publication of the distribution plan and inventory in the FOSC.
The Court also examined the question of whether the decision on damages had been validly notified to G. It considered that the notification of a decision is an essential formality that must be carried out in a regular manner, but that the prescription of the claim for damages is safeguarded by the timely…