Facts
[B.] was the chairman of the board of directors of company X AG. On 3 March 1997, the bankruptcy of the company was opened, and summary bankruptcy proceedings were ordered. On 17 April 1997, the SPIDA compensation fund announced unpaid social security contributions amounting to CHF 23,731.45 to the bankruptcy office. The schedule of claims was filed for inspection from 8 to 27 December 1997. On 3 December 1998, the compensation fund obliged [B.] to pay it damages of CHF 23,731.45 for unpaid federal social security contributions in 1996. On 16 March 1999, it received a certificate of shortfall for the entire claim filed in the bankruptcy.Considerations
- According to established case law, the compensation fund normally becomes aware of the damage suffered in the employer's bankruptcy only at the time the schedule of claims is filed. This also applies in the context of summary bankruptcy proceedings, as their opening is not sufficient to establish knowledge of the damage. - The fact that social security contribution claims are no longer privileged in the second class, but are now classified with other claims in the third class, does not affect the time when the compensation fund becomes aware of the damage. The case law aimed at…