Questão jurídica principal
Whether the federal appeal was admissible against the cantonal remand decision.
Decisão extraída
The contested decision was incidental, not final; no irreparable prejudice or immediate final decision avoiding lengthy evidence proceedings was shown.
Fundamentação extraída
Because the conviction had been annulled and the case remitted, the appellants could not show irreparable harm. A federal ruling would not avoid the further evidentiary steps still required, including assessment relevant to a possible monetary penalty.