Facts
The SUVA (Swiss National Accident Insurance Fund) notified B. of a payment order for an amount of x francs, citing a "2010 revision invoice, due 01.01.2011, 2nd class legal privilege". B. filed a total, unsubstantiated objection. The SUVA then requested the final lifting of the objection. The Civil Court of the Montagnes and Val-de-Ruz districts rejected the request, as did the Civil Appeals Authority of the Cantonal Court of Neuchâtel. The SUVA then appealed to the Federal Supreme Court.Considerations
The Federal Supreme Court ruled that the disputed "invoice" was materially a statement of premiums for compulsory accident insurance, to which the law attributes the value of a decision subject to objection (Art. 105 AIA). Although the invoice is not formally designated as a "decision", it has the material characteristics of one, imposing the binding payment of a sum of money as public law contributions.
The Federal Supreme Court also considered that the clause regarding the indication of legal remedies clearly stated that the objection had to be filed with the SUVA agency, either in writing or during a personal interview. The fact that the debtor, as an employer subject to compulsory accident insurance with the SUVA for many years, could not ignore the official nature of the…