Kernrechtsfrage
Whether the complainant had standing to bring a criminal law appeal against the cantonal non-entry decision.
Extrahierter Entscheid
He lacked a legally protected interest under Art. 81 BGG because he was neither a private prosecutor nor a victim, and his aim of obtaining a conviction to support later tax-revision proceedings did not suffice.
Extrahierte Begründung
The appeal sought not protection of a legally protected interest in the criminal proceedings themselves, but a conviction as a procedural precondition for another remedy; this does not confer standing.