Facts
[A. AG] is the auditor of B. AG. On April 29, 2002, bankruptcy was declared over [B. AG], and an out-of-court bankruptcy administration was appointed. On October 2, 2013, the bankruptcy estate of [B. AG] in liquidation filed a claim against [A. AG] with the Commercial Court of the Canton of Zurich for liability (auditor's liability) in the amount of around CHF 11 million (with a subsequent claim reservation in the amount of CHF 114 million). Due to this lawsuit, [A. AG] approached the bankruptcy estate and requested access to the bankruptcy files. The bankruptcy administrator rejected the request for inspection.
[A. AG] then approached the District Court of Bülach as the lower supervisory authority in debt collection and bankruptcy matters with the request for access to the bankruptcy files. The District Court upheld the complaint. The bankruptcy administrator filed a complaint, which the High Court of the Canton of Zurich as the upper cantonal supervisory authority upheld. The first-instance decision was overturned, and the refusal to grant access to the bankruptcy files was confirmed.
[A. AG] then filed a civil law appeal with the Federal Supreme Court and requested the annulment of the decision of the upper cantonal supervisory authority and access to the bankruptcy files.
Considerations
The Federal Supreme Court dismissed the appeal. It stated that the appellant ([A. AG]) is not a creditor in the bankruptcy in question, but is facing the bankruptcy estate as a defendant in the pending liability lawsuit. The right of inspection under Art. 8a DEBA is generally intended to enable bankruptcy creditors to examine the debtor's situation and assert their rights in the bankruptcy proceedings. For other third parties who are not creditors, the right of inspection is not a priori given.
The Federal Supreme Court further stated that the fact that the appellant is involved in a civil lawsuit with the…