Key legal question
Whether the public law appeal was admissible under Art. 84 LTF as a particularly important mutual assistance case involving secret information.
Extracted holding
The appeal did not raise a particularly important case; the challenged decision concerned secret information, but no exceptional admissibility ground was shown.
Extracted reasoning
The appellant's arguments about the size of the alleged fraud and proportionality did not show a fundamental question. The Federal Supreme Court found that the lower court had applied its settled case law correctly, including the doctrine of potential utility and the required link between foreign proceedings and the bank credits.