Facts
On 21 April 1998, Y. benefited from a suspension of debt enforcement for 6 months, which was extended until 21 April 1999, and then again until 21 April 2000. X. GmbH was appointed as curator.
On 27 October 1999, the Villmergen debt enforcement office notified Y. of a seizure in the context of debt enforcement proceedings no. ... and served him with three payment orders on 30 November 1999 and 10 February 2000. In these four debt enforcement proceedings, the Swiss Confederation is the creditor and is seeking forced execution for value-added tax contributions invoiced during the suspension of debt enforcement.
The appeals filed by X. GmbH on 15 December 1999 and 21 February 2000 were rejected by the lower and higher supervisory authorities.
X. GmbH lodged an appeal on 2 June 2000 against the decision of 6 April 2000 of the canton of Aargau's commission for the supervision of debt enforcement and bankruptcy, requesting that its appeal be admitted.
Considerations
The court examined whether the estate's debts, including value-added tax for work performed by the debtor during the suspension of debt enforcement with the curator's consent, are included in the composition. The court considered that these debts are not included in the composition and that the creditor may enforce the debt against the estate by means of seizure.
The court also examined the question of whether the estate's debts can be paid immediately, even during the suspension of debt enforcement. The court considered that the estate's debts can be paid immediately, as they are not included in the composition, and that the estate's…