Questione giuridica chiave
Whether the objection removal for CHF 10 reminder fees and CHF 20 collection costs was lawful.
Decisione estratta
Yes. The appellant owed the reminder fees because he had been reminded twice after late payment, and he also owed the collection costs because the enforcement proceedings were not unlawful.
Motivazione estratta
The factual findings that two reminders were necessary were binding and not shown to be manifestly incorrect. The enforcement was justified because the payment deadline had expired, and no legally required additional reminder procedure existed for this area.