Facts

The present case concerns the question of whether the losing unemployment insurance fund must bear the court costs in proceedings before the Federal Supreme Court. The Cantonal Unemployment Insurance Fund of St. Gallen had filed an appeal with the Federal Supreme Court against a decision of the Insurance Court of the Canton of St. Gallen.

According to the previous case law, unemployment insurance funds had to bear the court costs in cost-bearing proceedings before the Federal Supreme Court. With the entry into force of the Federal Act on the Federal Supreme Court (BGG) in 2007, the question now arises as to whether this has changed.

Considerations

The Federal Supreme Court states that the principles of the obligation to bear costs have largely been taken over from the previous law. Pursuant to Art. 66 para. 4 BGG, the Confederation, cantons, municipalities and organizations with public law duties are exempt from court costs, provided they are acting within their official sphere of activity and it is not a matter of their asset interests.

The Federal Supreme Court clarifies that the cantonal unemployment insurance funds, as cantonal authorities, fall under the term "canton" and thus benefit from the exemption from costs. The private…