Key legal question
Whether the complaint against the dismissal of the Federal Administrative Court was sufficiently reasoned for Federal Supreme Court review.
Extracted holding
The filing did not address the decisive reasoning of the lower court, namely the withdrawal of the appeal; it therefore failed to meet the reasoning requirement.
Extracted reasoning
Under Art. 42 BGG, a complaint must explain in a concise, case-specific manner how the challenged decision violates law. Since the appellant argued only against the underlying EStI cost order and not against the finding of withdrawal, the submission lacked an adequate, issue-related reasoning.