Kernrechtsfrage
Whether the provisional account freeze under mutual legal assistance could be challenged by administrative appeal immediately.
Extrahierter Entscheid
Such an interim decision is only appealable if it causes immediate and irreparable harm within the meaning of the Mutual Legal Assistance Act.
Extrahierte Begründung
The Court held that the appellants failed to show, with specific facts, that the temporary freeze caused irreparable harm. Mere administrative or financial inconvenience was insufficient, especially given the short duration of the freeze and the possibility of requesting partial unblocking.