Facts
The Canton of Lucerne, Tax Office, filed a debt collection request against A. with the Debt Collection Office Horw on March 13, 2017. The basis of the claim was a certificate of bankruptcy loss concerning direct federal taxes. The Canton of Lucerne stated that the debt collection was only for the purpose of interrupting the statute of limitations and requested confirmation of the receipt of the debt collection request. Subsequently, they would withdraw the debt collection. The Debt Collection Office confirmed the receipt of the debt collection request, recorded it under a number and noted the withdrawal. For this procedure, the Debt Collection Office charged the Canton of Lucerne a total of CHF 61.30 in costs. The Canton of Lucerne filed a complaint against this cost order. The lower cantonal supervisory authority reduced the costs to CHF 23.30. The Debt Collection Office appealed against this decision to the Federal Supreme Court.Considerations
The Federal Supreme Court decided as follows:- For the registration of the debt collection request, which is withdrawn before the issuance of the payment order, a fee of CHF 5 applies according to Art. 16 para. 4 GebV SchKG, regardless of the fact that the debt collection creditor wants to interrupt the…