Facts
On 7 June 1986, the State of the Canton of Ticino and the Swiss Confederation separately notified the estate of Arrigo Sacchi, represented by the widow Maria Sacchi in Bellinzona, of an enforcement order for the payment of outstanding taxes. Maria Sacchi filed an objection to the enforcement orders, which were dismissed by the Pretore of Bellinzona. The creditors appealed against these decisions, but the Civil Cassation Chamber of the Court of Appeal of the Canton of Ticino dismissed them in turn.
The State of the Canton of Ticino and the Swiss Confederation filed a public law appeal to the Federal Tribunal, requesting the annulment of the judgments of the cantonal cassation authority. Mrs. Maria Sacchi requested the dismissal of the appeals.
Considerations
The Federal Tribunal held that the condition imposed by the Pretore, and considered not arbitrary by the cantonal cassation authority, according to which the application for dismissal of the objection must indicate the name of all the heirs, renders ineffective the principle expressed in the judgment ATF 102 II 385, which recognizes the undivided estate's passive legitimacy in the procedure for dismissal of the objection.
In fact, Art. 49 DEBA provides that the…