If the claim is based on an enforceable court judgment, the creditor may request the court to dismiss the objection to the summons for payment (setting aside the objection definitively).155
The following are equivalent to court judgments:156
court settlements and recognition of debts in court;
orders issued by Swiss administrative authorities;
...
in relation to value added tax: tax returns and assessment notices that have become legally binding by prescription, and assessment notices that have become legally binding through their written acceptance by the taxable person.