Key legal question
May the supervisory authorities review the material justification of the claim underlying the enforcement?
Extracted holding
No. Supervisory authorities are not competent to re-examine the substantive basis of the debt, and the final debt-release decision could no longer be challenged.
Extracted reasoning
The complaint sought to attack the invoices and the debt claim itself, but these are matters of substantive law outside supervision; the final and enforceable provisional lifting of objection could not be reopened.