Facts
The complainant [K.] was the sole member of the board of directors of [V. AG] , which was affiliated with the compensation fund of Zug. After the dissolution of the company, [K.] was required by the compensation fund of Zug to pay damages for unpaid equal social insurance contributions. The claim concerned both federal contributions and cantonal contributions to the family compensation fund (FAK contributions). The complainant appealed to the Administrative Court of the Canton of Zug, which dismissed the appeal.
The complainant filed an appeal in public law matters with the FSCA and requested the annulment of the decision of the Administrative Court of the Canton of Zug. The FSCA had to decide whether the obligation to pay damages for unpaid FAK contributions was based on a sufficient legal basis.
Considerations
The FSCA found that the appeal in public law matters was admissible, as the contested decision was based on cantonal law. However, the FSCA's power of review is different, depending on whether federal or cantonal law applies.
The FSCA applies the law ex officio, but a qualified complaint principle applies to violations of fundamental rights and cantonal and intercantonal law. The FSCA only examines these violations if such a complaint has been raised and substantiated in the appeal.
The FSCA recognized that § 28 of the cantonal law of 16 December 1982 on child allowances (KZG/CustA) does not provide a sufficient legal basis for claiming damages for unpaid FAK contributions.…