LSG Lower Saxony-Bremen, December 1st, 2009 – L 7 AL 14/08

Due to the lack of temporal congruence between the period for which the tax audit was carried out and the period for which the reimbursement of contributions is required, the decision in this appeal procedure does not therefore have to be examined further as to whether the result of a tax audit is an essential discretionary factor in the raising of a statute of limitations § 27 Para. 2 SGB IV (see on the one hand: LSG Rheinland-Pfalz, judgment of August 25, 2005 – L 1 AL 5/05, NZA 2006, 534; on the other hand: LSG Hessen, judgment of June 26, 2006 – L 9 AL 74/04; LSG Lower Saxony-Bremen, judgment of December 1, 2009 – L 7 AL 08/14 mwN, as well as fire in: Niesel/Brand, SGB 111, 5.