Art. 44 Loi d'application de la loi fédérale sur la poursuite pour dettes et la faillite (LALP) - Effets de droit public

AGVE.2001.24 · ag (Art. 44 SchKG)

Confiscation of Criminal Assets vs. Essential Sustenance Rights

Provides the legal basis for the cantonal law to allow the confiscation and disposal of assets seized under criminal or fiscal laws.

BGE 120 IV 365 (Art. 44 SchKG)

Tax evasion seizure of bank accounts of jointly liable managing director under Art. 12(3) VStrR; exception to debt enforcement under Art. 44 SchKG.

The court held that the seizure of assets under Art. 46 Abs. 1 lit. b VStrR falls under the reservation in Art. 44 SchKG, which governs the enforceability of the seizure.

PS240115 · zh (Art. 44 SchKG)

Appeal Regarding Property Valuation and Enforcement Stay in Debt Proceedings

Cited extensively in the reasoning regarding the effect of criminal seizure, although the court ultimately found the appellant's arguments concerning it to be moot for the specific challenged decision.

KSK 2023 97 · gr (Art. 44 SchKG)

Creditor Enforcement Blocked by Tax Investigation Custody Order

This article governs the realization of property subject to confiscation under criminal or fiscal laws, justifying the Sistierung (suspension) of the realization procedure.

A/639/2023 · ge (art. 44 LP)

Enforcement Measures Against Debtor: Seizure of Assets and Receivables

The debtor's complaint aiming for the annulment of the seizure based on this article (conflict between penal sequestration and civil seizure) was rejected in the final order.

A/3041/2022 · ge (art. 44 LP)

Challenge to Seizure Certificate Value Estimation in Light of Prior Criminal Seizure

Cited to explain the priority of the criminal seizure over the debt enforcement seizure in this context, relevant to the substantive rejection of the complaint.

A/2524/2021 · ge (Art. 44 LP)

Seizure Order Validity Despite Prior Criminal Seizure

Although the appeal was rejected on the merits, the reasoning extensively discusses the application of this article regarding the realization of assets under criminal seizure, which is central to the dispute over the validity of the seizure.

93/2016/15 · sh (Art. 44 SchKG)

Judicial Forfeiture Realization Procedure Over Debt Enforcement Seizure

The court cites this article to establish that the realization of seized assets follows the applicable federal or cantonal laws.

A/1838/2020 · ge (art. 44 LP)

Liquidation Company v. Debt Enforcement Office on Enforcement File Access

Cited in relation to the rule that the realization of assets confiscated under criminal/fiscal law follows those specific laws.

15.2018.96 · ti (art. 44 LEF)

Creditor's Appeal Against Auction Cancellation Due to Pending Criminal Seizure Finality

Cited in consideration 2 and discussed in detail as the central legal issue governing the realization of confiscated assets, although ultimately the appeal was rejected based on the continuing effect of the prior precautionary seizure.

BB.2018.116 (Art. 44 SchKG)

Federal Criminal Court Rules Criminal Seizure Takes Precedence Over Civil Debt Enforcement

Governs the realization of assets seized under criminal law and establishes the precedence of criminal seizure over civil seizure.

BB.2018.115 (Art. 44 SchKG)

Federal Criminal Court Affirms Criminal Seizure of Assets in Money Laundering Case Over Civil Claims

Governs the interaction between criminal/fiscal seizure and civil enforcement proceedings.

BB.2018.124 (Art. 44 SchKG)

Criminal Seizure Prevails Over Civil Proceedings

Governs the realization of assets seized under criminal law, prioritizing criminal law over civil enforcement procedures in case of conflict.

RVJ 2017 p 319 323 · vs (Art. 44 LP)

Forced Realization of Sequestered Assets in Criminal vs. Debt Enforcement Proceedings

The court annulled the decision of the enforcement office because it failed to properly distinguish which seized assets fell under the exclusion provided by Art. 44 LP (those directly related to the offense) and which did not.

15.2014.138 · ti (art. 44 LEF)

Creditor Appeal of Property Execution Suspension Due to Criminal Seizure Reversal

The court uses this article as the basis for upholding the criminal authority's decision to suspend the forced realization, as noted in the reasoning regarding the merit of the appeal.