The case
The lower court rightly found that in the present case the bank’s failure to transfer the advance on costs within the time limit was to be blamed on the complainant, whose duty it would have been to make sure that the payment would be carried out, even if there had never been any difficulties with payments prior to the one in question.
Dismissal of the appeal of the administrator of the estate.
Source: taxlawblog and BGE 2D_21/2022 (French)
The commentary
For the assessment it is irrelevant whether the nonpayment of the advance is to be qualified as unforeseeable in the sense of the cantonal case law. Legally, the misconduct of a representative or the bank entrusted with the payment is to be attributed to the plaintiff. (BGE 114 Ib 67 E. 2 and 3). (Reason 3.4)
This publication has been prepared solely for information purposes and is does not constitute a recommendation, a solicitation, or an offer. The information on which this publication is based has been obtained from sources that we believe to be reliable and in good faith, but we have not independently verified such information and no representation or warranty, express or implied, is made as to its accuracy. All expressions of opinion are made as of the date of publication and may be subject to change without notice. k-flash and all related affiliates accepts no liability or responsibility whatsoever for any consequential loss of any kind arising out of the use of this publication or any part of its contents. The use of this publication should not be regarded as a substitute for the exercise by the recipient of his or her own judgment. This publication is not directed to any person in any jurisdictions that prohibit such publication.
