Facts
Following a garnishment notice, the debtor L., who operates an independent commercial and financial activity, informed the debt collection office that he does not have a fixed income, living solely on commissions and loans from third parties. As the office was unable to obtain precise documents on the debtor's income, it based its estimate on the 1997/1998 tax return, which set the family's standard of living at CHF 200,000 per year, and estimated the debtor's earnings at CHF 300,000 per year. The office then ordered the debtor to pay CHF 14,000 per month. On the debtor's complaint, the lower cantonal authority reduced the amount to CHF 7,000, and then the Cantonal Court set it at CHF 13,000. The debtor appealed against this decision.Considerations
The Federal Court dismissed the debtor's appeal. It considered that, in the absence of precise accounting information, the estimation of the income of a self-employed debtor could be based on indicators, in particular the amount set in the lump-sum tax assessment, which was presumed to correspond to his standard of living. Although the lump-sum tax assessment is only an option, the debtor did not provide proof that his actual situation was different from that taken into account in the lump-sum tax assessment. The Court therefore considered that the amount of CHF 200,000 per…