Key legal question
Whether cantonal and federal deadline suspension rules apply in mutual legal assistance proceedings
Extracted holding
They do not apply; the appeal period runs without court-feries suspension under the Mutual Legal Assistance Act.
Extracted reasoning
Art. 12(2) IRSG excludes deadline suspension in mutual legal assistance, including cantonal remedies. The 30-day period under Art. 80k IRSG therefore expired before the cantonal appeal was filed.