Provisional registration of legal lien for property gains tax

ZZ.1988.4Altro tribunale29 mar 1988Confirmed

Estratto da Omnilex

Sintesi Omnilex

The Obergericht’s Civil Chamber held that the district court president may order the provisional registration of the statutory lien on a sold property to secure property gains tax. The case turned on Art. 961 ZGB in conjunction with the cantonal implementing provisions and § 59 Abs. 4 of the tax statute. The appellate court thus accepted the competence of the district court president for such interim securing measures.

Massima Omnilex

Art. 961 ZGB; § 284 f., § 301 EG ZGB; § 59 Abs. 4 Steuergesetz; provisional registration of a statutory lien to secure property gains tax. The district court president is competent to order the provisional annotation of the legal lien on the transferred property as security for the real-estate gains tax claim. The lien may be preserved by way of provisional registration where the statutory and cantonal provisions provide for such security; the measure serves to safeguard the tax claim pending definitive enforcement (consid. not stated).

Testo completo

Geschäftsnummer:	ZZ.1988.4
Instanz:	Zivilkammer
Entscheiddatum:	30.03.1988
FindInfo-Nummer:	O_ZK.2015.265

Titel:	Gesetzliches Grundpfandrecht, Grundstückgewinnsteuer

Resümee:	Art. 961 ZGB; § 284 f., § 301 EG ZGB; § 59 Abs. 4 Steuergesetz. Der Amtsgerichtspräsident ist befugt, die vorläufige Eintragung (Vormerkung) des gesetzlichen Pfandrechts am veräusserten Grundstück zur Sicherung der Grundstückgewinnsteuer (§ 59 Abs. 4 Steuergesetz) anzuordnen.

	SOG 1988 Nr. 4 Art. 961 ZGB; § 284 f., § 301 EG ZGB; § 59 Abs. 4 Steuergesetz. Der Amtsgerichtspräsident ist befugt, die vorläufige Eintragung (Vormerkung) des gesetzlichen Pfandrechts am veräusserten Grundstück zur Sicherung der Grundstückgewinnsteuer (§ 59 Abs. 4 Steuergesetz) anzuordnen. * Obergericht Zivilkammer, Urteil vom 30. März 1988*

Parole chiave

legal lienprovisional registrationproperty gains taxinterim securityland register

Estratto da Omnilex

Questioni giuridiche chiave estratte da Omnilex

Questione giuridica chiave

Whether the district court president may order provisional registration of the statutory lien on the sold property to secure property gains tax.

Decisione estratta

Yes. The district court president is competent to order the provisional registration (annotation) of the legal lien on the transferred property to secure the property gains tax.

Motivazione estratta

Art. 961 ZGB together with the cantonal implementing provisions on the statutory lien and § 59 Abs. 4 of the tax statute authorize a provisional registration to secure the tax claim.

Provisional registration of legal lien for property gains taxGenerato dall'IA

Sintesi Omnilex Generato dall'IA