Question juridique clé
Whether the federal appeal against the cantonal supervisory decision was admissible as an appeal against an intermediate decision.
Solution extraite
The challenged cantonal decision was an intermediate decision; the appellant failed to show any irreparable harm or immediate final decision under Article 93 BGG, so the Federal Supreme Court could not enter the appeal.
Motifs extraits
The lower-court order only concerned a formal prerequisite for issuing a payment order and did not end the proceedings. The appellant, acting in his own name and not as representative of Z. AG, did not demonstrate a personal disadvantage.