Facts
On July 14, 1989, C. A., an Italian national, died at his home in St. Moritz, leaving behind his son Riccardo A. and his wife Virginia V.-A.
On July 20, 1989, the Kreisamt Oberengadin ordered, at the request of the widow, the taking of a security inventory of the deceased's estate, in accordance with art. 553, para. 1, ch. 3, of the Swiss Civil Code (CC), and entrusted notary X. of St. Moritz with this task.
On November 18, 1991, the Kreisamt Oberengadin issued decisions ordering the company F. Treuhand and four other individuals to provide information on the assets of C. A.'s estate, including transactions on the property, such as sales, donations, advances on inheritance, etc., made before or after the deceased's death.
The decisions were contested by the company F. Treuhand and the individuals concerned, who filed a public law appeal with the Federal Court, requesting the annulment of the decisions concerning them.
Considerations
The Federal Court examined the arguments raised by the appellants, including the violation of the concordat on judicial assistance in civil matters and the arbitrary interpretation of civil law.
Regarding the violation of the concordat, the Federal Court considered that the decisions of the Kreisamt Oberengadin were procedural acts that could be undertaken directly by the authority of the canton in which the proceedings were taking place, in accordance with art. 6 of the concordat.
Regarding the arbitrary interpretation of civil law, the Federal Court considered that the inventory ordered as security within the meaning of art. 553 CC entailed, for the heirs and third parties, the duty to inform the competent authorities, and that this obligation could, if necessary, be…