Kernrechtsfrage
Whether the appellant had standing to challenge the seizure of the account held by his parents.
Extrahierter Entscheid
No. Only the account holder may appeal under the mutual legal assistance rules; an economic beneficiary or proxy holder lacks standing.
Extrahierte Begründung
The object of the dispute was an account opened in the names of third parties, namely the appellant's parents. He merely held a power of attorney, so he was not entitled to appeal.