Cessation of Debt Collection Proceedings Based on Invalid Tax Service After Final Substantive Judgment

Art. 85a SchKG, Art. 85a Abs. 2 SchKG, Art. 85a Abs. 3 SchKG, § 266 ZPO, § 270 ZPO, § 104 Abs. 3 ZPO; Cessation of Debt Collection Proceedings Based on Invalid Tax Service After Final Substantive Judgment: 85a Debt Enforcement and Bankruptcy Law seeking the cessation of debt collection proceedings for supplementary and penalty taxes, after failing to object to the payment order, contending the underlying tax assessment notice was invalidly served. The lower court, after the Cantonal Administrative Court and the Federal Supreme Court definitively dismissed the plaintiff's negative declaratory judgment action confirming the tax liability, revoked the provisional stay of execution and dismissed the plaintiff's primary action as devoid of basis, which the higher court upheld because the dismissal of the substantive claim by the superior courts rendered the enforcement action legally continueable, and further rejected the plaintiff's appeal attempting to introduce new issues regarding a pending complaint to the European Commission of Human Rights, as such a complaint does not suspend the domestic legal finality of a judgment.