Facts
In this case, it was about a precautionary measure and an arrest warrant issued by the cantonal tax administration based on the cantonal tax law to secure a tax claim. The appellant argued that these measures were null and void as they violated federal law.
The Federal Court had to assess whether the cantonal provisions for securing tax claims are compatible with federal law. The lower court had affirmed the validity of the cantonal regulations, as they were covered by the reservation in Art. 44 of the Federal Act on Debt Enforcement and Bankruptcy (SchKG).
Considerations
However, the Federal Court concluded that Art. 170 of the Grisons Tax Act, which equates a precautionary measure with an arrest warrant, sets law in an area that is exclusively reserved for federal law. Art. 44 SchKG only covers the realization of objects seized in connection with criminal or tax proceedings, but not the enforcement of tax claims through debt collection.
The Federal Court emphasized that while federal law does provide for a precautionary measure in the form of an arrest warrant, this does not empower the cantons to introduce similar special…