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Art. 86 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO)
CO; Parte prima: Disposizioni generali; Titolo secondo: Degli effetti delle obbligazioni; Capo primo: Dell’adempimento delle obbligazioni; D. Pagamento; II. Imputazione; 2. In caso di più debiti; a. Secondo la dichiarazione del debitore o del creditore
Art. 86 CO
Chi ha più debiti verso la stessa persona ha diritto di dichiarare, all’atto del pagamento, quale sia il debito che intende di soddisfare.
Ove tale dichiarazione non venga fatta, il pagamento si imputerà al debito indicato dal creditore nella sua quietanza, a meno che il debitore non faccia immediatamente opposizione.
Decisioni giudiziarie che applicano questa disposizione (169)
ZK 2013 521 · be (Art. 86 Abs. 2 OR)
Spousal Maintenance Prescription and Partial Payments Allocation
Cited in the reasoning (point 7) regarding the conditions under which the creditor could have allocated partial payments towards younger claims upon issuance of a receipt.
RBOG.2010.Nr.20 · tg (Art. 86 OR)
Tax Payment Misapplication Through Specific Payment Slips
Cited as the general basis for the debtor's right to specify which debt is being discharged when making a payment.
A-5250/2025 (Art. 86 f. OR)
Shareholder Liable for Withholding Tax on Dividend Distributions and De Facto Liquidation
Applied to determine how payments made by the taxpayer should be allocated to outstanding tax debts.
S 2024 113 · zg (Art. 86 OR)
Insured Person v. Health Insurer: Premium Debt, Payment Allocation, and Fee Dispute
Cited in the reasoning regarding the debtor's right to specify which debt is settled when making a payment.
C/15759/2024 · ge (Art. 86 CO)
Spousal Maintenance Arrears and Provisional Seizure Opposition
Cited in the discussion on the imputation of payments (though not decisive for the final ruling, it frames the legal context).
ZSU.2025.64 · ag (Art. 86 al. 1 OR)
Debtor's Payment Precedes Bankruptcy Order, Overturning Ruling
Cited as the legal provision governing the debtor's right to allocate payments to specific debts.
ZSU.2025.64 · ag (Art. 86 al. 2 OR)
Debtor's Payment Precedes Bankruptcy Order, Overturning Ruling
Cited as a fallback rule for payment allocation when the debtor has not made an explicit declaration.
A/1965/2024 · ge (Art. 86 CO)
Insured v. Insurer: Insurance Premium Allocation Dispute
The court refers to Art. 86 CO in the reasoning (point 2.4 and 3.1) to explain the principle of imputation of payment when the debtor does not declare which debt is being settled.
KV.2023.9 · sg (Art. 86 Abs. 1 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Applied analogously to determine the allocation of payments made by the insured person.
KV.2023.9 · sg (Art. 86 Abs. 2 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Applied analogously to determine the allocation of payments made by the insured person.
KV.2023.9 · sg (Art. 86 und 87 Abs. 1 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Applied analogously to determine the allocation of payments made by the insured person.
KV.2023.9 · sg (Art. 86 und 87 Abs. 1 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Cited in the introductory paragraph as a basis for determining imputation of payments.
KV.2023.9 · sg (Art. 86 und 87 Abs. 1 OR)
Insurer Overstated Debt After Subsequent Payments; Collection Proceedings Unlawful
Cited in the summary of the legal basis in the introductory paragraph.
HG210127 · zh (Art. 86 Abs. 1 OR)
Real Estate Development Payment Dispute and Fee Calculation
Cited to determine the allocation of payment when a debtor has multiple debts to the same creditor (Anrechnungserklärung).
C/13842/2023 · ge (Art. 86 al. 1 CO)
Company v. Accountant: Debt Allocation Dispute
Cited in the reasoning section to discuss the debtor's right to designate which debt is paid, although the rejection of the appeal was based on the lack of proper imputation by the appellant regarding this article's framework.