Facts
The case concerns Charles Maurer, who operated a business selling fodder, fertilizers, straw, and colonial goods in La Chaux-de-Fonds. On August 13, 1956, he requested a composition, which was considered on August 16. However, the balance sheet he presented to the competent authority proved to be inaccurate, as did the information in a circular to creditors and the oral information he provided. The examination of the debtor's accounting revealed a passive balance of 121,710 fr. 38 and the bankruptcy, ordered on October 25, 1956, revealed a loss of 199,897 fr. 40.
The Correctional Court of La Chaux-de-Fonds sentenced Maurer to three months' imprisonment with a suspended sentence for three years. Maurer appealed, but the Neuchâtel Penal Court of Cassation dismissed his appeal. Maurer then appealed to the Federal Court, arguing that Article 170 SCC does not punish the indication, in a balance sheet, of a financial situation superior to reality.
Considerations
The Penal Court of Cassation had to interpret Article 170 SCC, which punishes the act, for whoever requests a composition, of presenting to their creditors, the composition commissioner, or the competent authority a financial situation superior to reality. The Court examined the preparatory work of the law and found that the legislator's intention is not clear and certain.
The Court then examined the text of the law and found that it does not restrict the scope of Article 170 SCC. The internal logic of the law, the consideration of the protected interest, and the purpose pursued by the legislator confirm this literal interpretation. The Court also examined the consequences of presenting a financial situation superior to reality and found that it can cause disadvantages to creditors, such as delays in debt payment and significant costs.
The…