Facts
The SPIDA Compensation Fund claimed damages of CHF 6,508.95 from M., the former chairman of the board of directors of the bankrupt company B. AG, for unpaid federal social security contributions. M. filed an objection against this decision on 30 December 2002. The Compensation Fund then brought an action for payment of damages before the Administrative Court of the Canton of Lucerne. However, the Administrative Court referred the matter back to the Compensation Fund to issue a decision on the objection, considering that the applicable procedural law had changed with the entry into force of the General Part of the Social Insurance Law (LPGA) on 1 January 2003. The Compensation Fund then appealed this decision to the Federal Social Insurance Court.Considerations
According to case law, the new procedural provisions apply immediately and in full upon their entry into force, unless there is a contrary transitional provision. Although the new procedural regime introduced by the LPGA for actions for damages under Art. 52 LAVS differs significantly from the previous one, there is nevertheless a certain continuity between the two systems, so that the Federal Court considers that the new procedural law applies generally from 1 January 2003. This means that if an action was filed in 2002, the procedure is governed by the old law, but in all other cases, the new law applies.
Thus, when an objection is filed after 1 January 2003 against a decision on damages…