Key legal question
Whether the appellant had standing to challenge transmission of the requested records and report.
Extracted holding
Standing existed only for documents directly seized from the appellant's own bank accounts; no standing was shown for records relating to the Spanish lawyer's account.
Extracted reasoning
In mutual assistance, standing belongs to persons directly affected by coercive measures or to the foreign accused under the statutory conditions. An economic beneficiary or author of seized documents held by third parties lacks standing.