16 Zaugg / Ludwig, art. 26-31 n. 1a ss et 7 17 JAB 1999 p. 68, cons. 3b; JAB 1996 p. 243, cons. 5 18 Zaugg/Ludwig, art. 26-27 n. 4c 19 Zaugg/Ludwig, art. 26-27 n. 5 RA Nr. 110/2015/158 9