Facts
The present judgment concerns an appeal for nullity filed by Mr. Feller against the prosecutor of Upper Valais. The central question is whether receipts issued to the debtor can be considered as titles within the meaning of Art. 110 para. 5 SCC.Considerations
The case law of the Federal Supreme Court has established that for a document to be considered a title within the meaning of Art. 110 para. 5 SCC, it is not sufficient that it is intended to serve as evidence, but it must also be suitable for this purpose by virtue of the law or commercial practice. Receipts fulfill this condition when they have been issued to the debtor, as they then have probative force according to commercial practice, even if this is not expressly provided for by law (Art. 88 CO).
Thus, the Federal Supreme Court considers that receipts issued to the debtor constitute titles within the meaning of Art. 110 para. 5 SCC, and therefore benefit from the criminal protection accorded to this type of document. It is not the mere fact that a document is intended to…