Jugement Kantonsgericht (VD - ML/2020/110)

Canton:	VD
Case number:	ML/2020/110

Instance:	Kantonsgericht
Department:	Kammer für Strafverfolgung und Konkurs

Kantonsgericht Entscheid ML/2020/110 vom 25.05.2020 (VD)

Date:	25.05.2020
Force of law:	-

Summary:	On May 25, 2020, the Cantonal Court of the Canton of Vaud decided that a judgment of the Justice of the Peace of Jura-Nord vaudois will be overturned. The judgment of the justice of the Peace had issued a payment order against the state of Vaud for a tax liability. The State of Vaud had appealed against the judgment, arguing that the justice of the Peace was not competent. The Cantonal Court accepted the appeal of the State of Vaud and annulled the verdict of the Justice of the Peace. The Cantonal Court has decided that the tax liability of the State of Vaud must be examined by another court. More detailed summary: In the present case, the Justice of the Peace of Jura-Nord vaudois had issued a payment order against the State of Vaud for a tax liability. The State of Vaud had appealed against the judgment, arguing that the justice of the Peace was not competent. The Cantonal Court accepted the appeal of the State of Vaud and annulled the verdict of the Justice of the Peace. The Cantonal Court has decided that the tax liability of the State of Vaud must be examined by another court. The Cantonal Court based its decision on the fact that the justice of the Peace was not competent in this case. The justice of the Peace is only responsible for the prosecution of private claims. However, the tax liability of the State of Vaud is a public debt. The Cantonal Court has decided that the tax liability of the State of Vaud must be examined by another court. The competent court is the Tax Administration of the Canton of Vaud. More details: The decision of the Cantonal Court is final. The State of Vaud now has to pay the tax debt of the tax administration of the Canton of Vaud. The answer to the question: The five sentences of the summary are as follows: 1. On 25 May 2020, the Cantonal Court of the Canton of Vaud decided that a judgment of the Justice of the Peace of Jura-Nord vaudois will be quashed. 2. The judgment of the Justice of the Peace had issued a payment order against the State of Vaud for a tax liability. 3. The State of Vaud had appealed against the judgment, arguing that the Justice of the Peace had no jurisdiction. 4. The Cantonal Court has granted the appeal of the State of Vaud and annulled the verdict of the Justice of the Peace. 5. The Cantonal Court has decided that the tax liability of the State of Vaud must be examined by another court.
Rule of Law:	Art. 100 BGG;Art. 106 ZPO;Art. 322 ZPO;Art. 74 BGG;Art. 80 SchKG;
BGE reference::	-
Comment:	Staehelin, Basler Kommentar SchKG I, Art. 80 OR SchKG KG, 2002

Please note that there is no claim to topicality/accuracy/format and/or completeness and that therefore any guarantee is excluded. Original decisions may be ordered or made on the basis of the competent court.

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