Facts
The appellant, [U.] , was the sole member of the board of directors of the bankrupt company [X. AG] . The compensation office of the Canton of ZG obliged him to pay damages for federal and cantonal social insurance contributions lost as of April 2001 in the amount of CHF 74'933.50. The Administrative Court of the Canton of ZG reduced the damages to CHF 71'958.95. The appellant filed a complaint with the Federal Court, requesting that the decision of the lower court be overturned and the claim for damages be dismissed.
The parties are the appellant [U.] and the compensation office of ZG. The proceedings were conducted before the Administrative Court of the Canton of ZG and subsequently before the Federal Court. The decision of the Federal Court is dated March 17, 2008.
Considerations
The Federal Court examined the appellant's liability for damages under Art. 52 OASIA for federal social insurance contributions and for contributions to the cantonal family compensation fund under the Act of December 16, 1982, on Child Allowances (KZG/ZG). The court found that the appellant, as the sole member of the board of directors of [X. AG] , was responsible for the payment and accounting obligations for contributions and that the company had grossly neglected these obligations.
The court noted that liability under Art. 52 OASIA applies to federal social insurance, but is not directly applicable to cantonal family allowances. It examined whether the KZG contains an analogous…