Art. 551 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)

A-3398/2017 (Art. 551 OR)

Partnership Tax Debt and Void Liquidation Order

Cited as the legal basis for the continuing liability of the complainant as a former partner of a simple partnership for the outstanding VAT claim.

HG140135 · zh (Art. 548-551 ZK OR)

VAT Refund Distribution After Dissolution of VAT Group

This provision was used to support the reasoning regarding the liquidation of a simple company and the rights of shareholders during this process.

AbR.1992.93.Nr.5 · ow (Art. 551 OR)

Partnership Loan vs. Silent Partnership: Profit Entitlement on Loan Repayment

Referenced in the context of provisions related to silent partnerships, though the specific article number appears in the context of general commentary rather than direct application in the dispositive.

HG090138 · zh (Art. 548 - 551 OR)

Partnership Dissolution and Accounting Pending Liquidation Completion

Although the court discusses this provision in the reasoning regarding liquidation, the final orders do not explicitly cite it as the basis for any ruling.

ML.2012.18 · vd (Art. 551 CO)

Partnership Liquidation Debt Acknowledgment and Provisional Payment Order Challenge

This article concerning liquidation was used in the reasoning but not explicitly cited in the final orders III and IV concerning costs.

HG090298 · zh (Art. 551 OR)

Malpractice Claim Over Settlement Agreement Lacking Tax Release Clause Fails on Causation

Although cited in the reasoning to explain the arbitral award's basis, this article was not explicitly used in the final orders (dispositive 1-6) to rule on the main claim or procedure.