Facts
Appellant [A.] sued respondent [B.] for the amount of CHF 133,350.-- based on a mortgage enforcement. The debt collection office of the Albula region stayed the enforcement proceedings due to a land register ban ordered by the Federal Tax Administration (FTA). The FTA conducted a special tax investigation and an administrative penalty proceeding against [B.] .
The appellant filed a complaint against the stay of the enforcement proceedings with the Cantonal Court of Graubünden, which dismissed the complaint. The appellant then appealed to the Federal Supreme Court and requested the reversal of the Cantonal Court's decision and the continuation of the enforcement proceedings.
Considerations
The Federal Supreme Court examined the admissibility of the appeal and found that the appellant, as a creditor, was particularly affected by the contested decision and was entitled to appeal.
The court discussed the legal situation under Art. 44 DEBA and found that the realization of objects seized under criminal or fiscal laws is governed by the applicable federal or cantonal laws. It concluded that the seizure by the FTA takes…