projets
PKG 2010 7 ΓÇó Definitive opening for tax interest, not for reminder fees
PKG 2010 7Autre juridiction21 avr. 2010
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.
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).
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
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