Definitive opening for tax interest, not for reminder fees

PKG 2010 7Autre juridiction21 avr. 2010

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Résumé Omnilex

The decision concerns definitive debt enforcement for cantonal taxes. The court confirms that a final tax assessment can also support definitive opening for accrued default interest. However, reminder and collection fees are not enforceable by definitive opening unless they have themselves been finally and validly fixed. The headnote expressly states that this confirms the earlier published case law from PKG 1999 No. 18.

Regeste Omnilex

Art. 80 Abs. 1 Ziff. 3 SchKG; definitive opening for tax claims and ancillary amounts: A final tax assessment constitutes a sufficient enforceable title not only for the principal tax debt, but also for default interest accruing thereon. By contrast, reminder and enforcement fees are not covered unless they have been fixed in a final, enforceable administrative decision. The decisive factor is the existence of a legally binding title for the specific amount claimed; absent such title, definitive opening must be refused (cf. confirmed case law).

Texte intégral

PKG 2010

**7 –Definitive Rechtsöffnung;Kantonssteuern (Art.80 Abs.1 Ziff. 3SchKG). DefinitiveRechtsöffnung kannauch fürdie Verzugszinsen auf einer rechtskräftig veranlagten Steuer- forderung erteiltwerden, nichtaber fürnicht rechtskräf- tigverfügte Mahn-und Betreibungsgebühren(Art. 154a Abs.2 undArt. 155Abs. 1StG inVerbindung mitArt. 50 ABzStG).Bestätigung derin PKG****1999 Nr.**18 publizierten Rechtsprechung.

KSK 10 22Urteil vom 21. April 2010

Mots-clés

debt enforcementtax claimsdefinitive openingdefault interestadministrative fees

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether definitive debt enforcement may be granted for default interest on a legally binding tax assessment and for reminder and collection fees.

Solution extraite

Definitive debt enforcement may also be granted for default interest on a final tax debt, but not for reminder and collection fees that were not finally ordered.

Motifs extraits

The court confirmed its prior case law: once the tax assessment is final, ancillary default interest can be enforced under Art. 80(1)(3) SchKG. By contrast, reminder and collection fees require a final enforceable basis; without such a binding decision, definitive opening is unavailable.

Definitive opening for tax interest, not for reminder feesGénéré par IA

Résumé Omnilex Généré par IA