Facts
Tempus Concept SA, a company in composition liquidation, brought a revocatory action against PricewaterhouseCoopers SA (PWC), its former auditing body, in order to obtain the reimbursement of fees totaling CHF 67,178.45 paid to PWC for its activities as auditor and advisor during the first quarter of 2004. At that time, Tempus Concept SA was in a state of over-indebtedness and had obtained a composition moratorium. The Federal Supreme Court had to rule on the conditions for the revocability of these payments under Art. 288 of the Federal Debt Enforcement and Bankruptcy Act (LP).Considerations
According to the Federal Supreme Court, the payment of the auditor's fees, even if it is a service of equivalent value, causes prejudice to the other creditors, as the latter cannot be fully satisfied while the auditing body sees its claim fully honored. However, with regard to the fees for the auditing activity, the Federal Supreme Court considered that the debtor had not acted with the intention of prejudicing its creditors, but had simply remunerated a legal task in the interest of all…