Question juridique clé
Whether the appeal against the mutual assistance decision was filed within the statutory time limit.
Solution extraite
The appeal was filed after the ten-day deadline and is inadmissible.
Motifs extraits
Under Art. 100(2)(b) LTF, the appeal period in mutual assistance matters is ten days from notification. The challenged decision was notified on 9 July 2010, so the deadline expired on 19 July 2010. The appeal was posted on 20 July 2010. The judicial vacation suspension under Art. 46(1)(b) LTF does not apply in international mutual assistance matters pursuant to Art. 46(2) LTF.