Questão jurídica principal
Whether the appeal against the refusal of provisional stay of execution is admissible under Art. 93 LTF without showing irreparable harm
Decisão extraída
The challenged decision was an incidental decision; admissibility required a plausible irreparable legal harm, which the appellant failed to demonstrate.
Fundamentação extraída
The appellant did not address irreparable harm in its submissions. Its argument that payment would be unrecoverable was undermined by the seizure of the claimed debt in Ticino, so payment would go to the local enforcement office. No irreparable legal prejudice was shown.