Question juridique clé
Whether the civil courts could decide the disputed CHF 116,000 fee item after the tax commission declared itself incompetent
Solution extraite
The civil courts were entitled to rule on that item; the commission's incompentence decision was binding as well.
Motifs extraits
Article 15 RAInt/GE makes the commission's decision final; nothing in the cantonal law excluded ordinary civil jurisdiction. It was not arbitrary to treat the commission's refusal to enter into the matter as binding, just as a merits taxation would be binding.