Arrêt de Chambre des Poursuites et Faillittes, 27 avril 1982
Conférencier | Publié |
Date de Résolution | 27 avril 1982 |
Source | Chambre des Poursuites et Faillittes |
Chapeau
108 III 34
14. Auszug aus dem Entscheid der Schuldbetreibungs- und Konkurskammer vom 27. April 1982 i.S. Silvaplanina S.A. (Rekurs)
Faits à partir de page 35
BGE 108 III 34 S. 35
Extrait des considérants:
Aus den Erwägungen:
3. Hat der Wehrsteuerpflichtige keinen Wohnsitz in der Schweiz oder erscheint die von ihm geschuldete Wehrsteuer durch sein Verhalten als gefährdet, so kann die kantonale Wehrsteuerverwaltung auch vor der rechtskräftigen Feststellung des Wehrsteuerbetrages jederzeit Sicherstellung verlangen. Die Sicherstellungsverfügung hat den sicherzustellenden Betrag anzugeben und ist sofort vollstreckbar (Art. 118 Abs. 1 WStB). Gemäss Art. 119 Abs. 1 WStB gilt die Sicherstellungsverfügung sodann als Arrestbefehl im Sinne des Art. 274 SchKG und ist der Arrest durch das zuständige Betreibungsamt auf Grund eines ihm zuzustellenden Doppels der genannten Verfügung zu vollziehen.
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Bezüglich des Inhalts der Sicherstellungsverfügung wird einzig der sicherzustellende Betrag erwähnt (Art. 118 Abs. 1 zweiter Satz WStB). Insbesondere schreibt der Wehrsteuerbeschluss nicht vor, dass anzugeben sei, aus welchem der beiden Gründe Sicherstellung verlangt werde. Daraus, dass die Sicherstellungsverfügung als Arrestbefehl gilt, lässt sich für die Rekurrentin trotz des Hinweises auf Masshardt (Wehrsteuerkommentar, Ausgabe 1980, N. 1 zu Art. 119 WStB) nichts gewinnen, besteht doch im entscheidenden Punkt ein wesentlicher Unterschied zum gewöhnlichen Arrestverfahren: Wenn gemäss Art. 274 Abs. 2 Ziff. 3 SchKG im Arrestbefehl der Arrestgrund anzugeben ist, so namentlich im Hinblick auf eine allfällige Arrestaufhebungsklage, mit welcher der Arrestschuldner den Arrestgrund bestreiten kann (Art. 279 Abs. 2 SchKG)...
Pour continuer la lecture
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