Question juridique clé
Whether the debt-enforcement office had standing to file a civil-law appeal against the cantonal decision
Solution extraite
The office had no standing because it did not assert fiscal interests or a fee-related claim and showed no legally protected interest of its own.
Motifs extraits
The dispute concerned the scope of a third party's duty to provide information under Art. 91(4) SchKG. As a public authority, the office could appeal only in the limited situations recognized by case law, none of which applied here. Mere disagreement with the cantonal authority's legal view is insufficient.