Key legal question
Whether the appellants had standing to challenge transmission of bank documents and remittance records.
Extracted holding
Standing was denied for documents concerning third parties and for remittances not made by the appellants themselves; only direct and personal impact is sufficient.
Extracted reasoning
Under Art. 80h lit. b AIMP, only a person personally and directly affected may appeal. The appellants could not oppose transmission of documents held by third parties or transfers unrelated to their own accounts.