210
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Art. 836 Codice civile svizzero (CC)
CC; Parte seconda: Dei diritti reali limitati; Titolo ventesimosecondo: Del pegno immobiliare; Capo secondo: Dell’ipoteca; D. Ipoteche legali; I. Di diritto cantonale
Art. 836 CC
Se il diritto cantonale accorda al creditore il diritto alla costituzione di un pegno immobiliare per crediti direttamente connessi con il fondo gravato, tale pegno nasce con l’iscrizione nel registro fondiario.
Scaduti i termini di cui al presente capoverso, le ipoteche legali di importo superiore a 1 000 franchi che nascono senza iscrizione in virtù del diritto cantonale non sono opponibili ai terzi che si riferiscono in buona fede al registro fondiario se non vi sono state iscritte entro quattro mesi dall’esigibilità del credito su cui si fondano, ma in ogni caso entro due anni dalla nascita dello stesso.
Sono fatte salve le normative cantonali più restrittive.
Decisioni giudiziarie che applicano questa disposizione (53)
BGE 152 II 337 (Art. 836 Abs. 2 ZGB)
Statutory tax lien on real estate for prior owner's unpaid taxes: protection of subsequent good-faith purchaser through land register reliance despite missed registration deadline under Article 836(2) of the Civil Code, not rebutted by abstract notarial warning clauses.
Basis for the holding that the lien could not be asserted against the taxpayer because the registration was made after the two-year deadline, and the taxpayer, as a subsequent acquirer, was protected by good faith.
VVGE.1999.00.Nr.21 · ow (Art. 836 ZGB)
Capital Gains Tax Lien on Real Estate Upheld
This federal law provision allows cantonal law to establish legal tax pledges for tax claims with a special connection to a property.
ZZ.1990.5 · so (Art. 836 ZGB)
Tax Authority vs. Property Owner: Definitive Entry of Statutory Mortgage for Real Estate Gains Tax
Cited in the analysis regarding the form required for the creation of the statutory lien.
510.24.75 · bl (Art. 836 Abs. 2 ZGB)
Property Owners Liable for Seller's Capital Gains Tax Due to Timely Encumbrance and Buyer's Waiver of Escrow
Cited in the reasoning to explain the timeframe for registering legal mortgage rights and how late registrations cannot be asserted against third parties acting in good faith.
VB.2022.00148 · zh (Art. 836 Abs. I ZGB)
Building Permit Refusal Upheld for Advertising Monitors on Listed Building
This provision concerns the legality of registering a legal lien (Grundpfandverschreibung) in the removal order for enforcement costs.
15.2022.51 · ti (art. 836 cpv. 2 CC)
Cantonal Tax Authority v. Execution Office: Tax Mortgage Registration Competency
Used in the order to specify the conditions under which the state's tax liens are deemed non-opposable to other registered pledges.
15.2022.50 · ti (Art. 836 cpv. 2 CC)
Supervisory Authority Review of Refusal to Record Uninscribed Cantonal Tax Claim as Legal Mortgage
Cited in the final order (point 6) to qualify the nature of the debts that must be inscribed in the list of encumbrances.
510.2020.103 · bl (§ 70 StG i.V.m. § 148 lit. b des Gesetzes vom 16. November 2006 über die Einführung des Zivilgesetzbuches (EG ZGB; SGS 211) und Art. 836 Abs. 2 des Schweizerischen Zivilgesetzbuches vom 10. Dezember 1907 (ZGB; SR 210))
Property Transfer Tax Deductible as Acquisition Cost, Project Study Costs Not
Cited as the legal basis for the establishment of a statutory land charge related to unpaid property transfer tax.
ADM 2020 135 · ju (Art. 836 CC)
Property Owners Liable for Previous Owner's Real Estate Gain Tax via Legal Mortgage
Cited to establish the conditions under which legal mortgages for claims related to the property are constituted and their opposability to third parties, which is relevant to the core issue of the legal mortgage's validity.
66/1999/21 · sh (Art. 836 ZGB)
Property Lien for Deferred Gain Validity and Third-Party Owner's Objection Rights
Cited as a basis, alongside Art. 118 StG and Art. 119 EG ZGB, for the existence of the statutory tax lien for real estate gains tax.
42.2020.4 · ti (Art. 836 CC)
Challenge to Registration of Legal Mortgage for Social Assistance Reimbursement
Cited as the federal framework governing cantonal legal mortgages, forming the legal context for the dispute over Art. 44 Las.
42.2020.4 · ti (Art. 836 cpv. 1 CC)
Challenge to Registration of Legal Mortgage for Social Assistance Reimbursement
Cited as the federal standard for cantonal legal mortgages, requiring a direct link to the property, which is relevant to the dispute.
42.2020.4 · ti (Art. 836 cpv. 2 CC)
Challenge to Registration of Legal Mortgage for Social Assistance Reimbursement
Cited regarding the timeframe for the third party's good faith protection concerning unregistered legal mortgages.
SB.2020.00007 · zh (Art. 836 Abs. II ZGB)
Deferred Property Gains Tax Lien Enforceable Against New Owner
Used as the legal basis for the rejection of the appeal.
4.RK.2019.1 · ag (Art. 836 Abs. 2 ZGB)
Municipality v. Developer: Preliminary Security Right for Future Development Gain Tax
Cited in conjunction with § 28c Abs. 1 BauG regarding the deadline for registering the statutory lien to be enforceable against bona fide third parties, which forms the basis for the need for a preliminary entry.