Facts

Company S. AG was subject to two debt collection proceedings (No. 94476 and 94504) by the Debt Collection Office of X. It filed a late request for opposition to these debt collection proceedings with the president of the Cantonal Court of Zug, who refused to consider the matter. The company then appealed this decision to the LP Chamber of the Swiss Federal Supreme Court.

Considerations

The LP Chamber of the Swiss Federal Supreme Court dismissed the appeal of company S. AG. It considered that the supervisory authorities for debt collection and bankruptcy proceedings are not competent to admit a late opposition (consid. 1). Furthermore, the company did not clearly distinguish in its submission the public law appeal and the appeal to the LP Chamber, which is not permitted (consid. 2).

On the merits, the Chamber held that the notification of the debt…