Facts
The compensation fund of the canton of St. Gallen registered a privileged claim of CHF 18,573.50 for AHV/IV/EO contributions in the bankruptcy of Kurt Feuchtner on December 30, 1987. On November 14, 1988, the compensation fund reported a subsequent claim of CHF 4,081.40 to the bankruptcy office, which it based on the legally binding tax assessment of Kurt Feuchtner for the years 1985 to 1987 reported by the tax office Rheineck on June 13/28, 1988. The bankruptcy office rejected this claim, as it was a correction of the claim already legally collated in the 2nd class.
The compensation fund appealed against this decision to the supervisory authority for debt collection and bankruptcy of the canton of St. Gallen, which dismissed the appeal. The compensation fund then filed a recourse with the Federal Supreme Court.
Considerations
The Federal Supreme Court stated that according to Art. 251 para. 1 DEBA, the possibility exists to submit late bankruptcy claims until the end of the bankruptcy proceedings. However, the case law has restricted that a subsequent submission can only be allowed if it is a claim asserted for the first time and not a modification of the legally binding collocation plan.
In the present case, the compensation fund asserted the subsequent claim based on Art. 24 et seq. AHVV in the extraordinary…