E. Dissolution
I. Application of assets
1 On dissolution of a legal entity, and unless provided otherwise by law, the articles of association, the founding charter or the governing bodies, its assets pass to the state authority (Confederation, canton, commune) to which the entity had been assigned according to its objects.
2 Such assets must be used as far as possible for the original purpose.
3 Where a legal entity is dissolved due to its pursuit of immoral or unlawful objects, the assets pass to the state authority even where contrary provision has been made.1
1 Amended by No I of the FA of 8 Oct. 2004 (Law on Foundations), in force since 1 Jan. 2006 (AS 2005 4545; BBl 2003 8153 8191).
E. Suppression de la personnalité
I. Destination des biens
1 Sauf disposition contraire de la loi, des statuts, des actes de fondation ou des organes compétents, la fortune des personnes morales dissoutes est dévolue à la corporation publique (Confédération, canton, commune) dont elles relevaient par leur but.
2 La destination primitive des biens sera maintenue dans la mesure du possible.
3 La dévolution au profit d’une corporation publique aura lieu, nonobstant toute autre disposition, si la personne morale est dissoute parce que son but était illicite ou contraire aux moeurs.1
1 Nouvelle teneur selon le ch. I de la LF du 8 oct. 2004 (Droit des fondations), en vigueur depuis le 1er janv. 2006 (RO 2005 4545; FF 2003 7425 7463).
