Kernrechtsfrage
Whether the Federal Supreme Court appeal against the denial of suspensive effect was admissible
Extrahierter Entscheid
The appeal was inadmissible because the challenged order was an incidental decision and the appellant failed to show irreparable legal harm under Art. 93(1)(a) LTF.
Extrahierte Begründung
The denial of suspensive effect is a protective measure under Art. 98 LTF. Such an incidental decision is challengeable only if it may cause irreparable harm. The appellant neither alleged nor made such harm apparent, and repayment would remain possible if it later prevailed.