Question juridique clé
Whether the Geneva enforcement office could revoke a levy report after the complaint deadline on the ground of nullity.
Solution extraite
No. After the complaint period had expired, revocation was only possible if the earlier act was absolutely null; the 15 December 2008 act was not null.
Motifs extraits
A later ex officio reconsideration is admissible only while the complaint period runs, or, exceptionally, when the act is void under Art. 22 LP. Here, once a certificate of loss had been issued, third-party participation interests were not at risk, so the prior act was at most contestable, not void.