Facts
The municipality of W. initiated debt enforcement proceedings by way of realisation of a real estate lien against B. for a claim of CHF 23'440 plus 5% interest since 13 October 1971, corresponding to a real estate capital gains tax owed by B. The debtor filed an objection to the payment order and filed a complaint with the cantonal supervisory authority, arguing that the designation of the creditor in the payment order (the municipal chancellery of W.) was not clear and that it was not possible to identify the true creditor. The supervisory authority upheld the complaint and cancelled the payment order. The municipality of W. then appealed to the Federal Supreme Court.Considerations
The Federal Supreme Court considers that, although the designation of the creditor in the payment order is imprecise, it nevertheless allows the true creditor, namely the municipality of W., to be identified without difficulty. Indeed, it is clear that the municipal chancellery is acting as a representative of the municipality, which is the legal entity entitled to pursue the claim in its own name. Therefore, the…