Facts

The Bankruptcy Office of the Canton of Geneva and the State of Geneva appealed against a decision of the Cantonal Supervisory Commission that had partially upheld the complaint of creditor X. regarding the invoicing of costs related to a bankruptcy suspended due to lack of assets. The FSCA upheld the appeal and confirmed the initial decision of the Bankruptcy Office.

Considerations

The FSCA first considered that the contested decision, although of an incidental nature, could be appealed against due to the very specific injunctions it contained. It then recognized the Bankruptcy Office's standing to appeal, as a cantonal body defending the interests of the tax authorities.

On the merits, the FSCA ruled that, according to Art. 169 DEBA, the creditor who requested the bankruptcy remains liable for the costs until the closure of the bankruptcy proceedings suspended due to lack of assets, and not only until the judgment…