Questione giuridica chiave
Which remedy was available against the cantonal mutual-assistance decision after 1 January 2007 under the transitional rules?
Decisione estratta
Because the first-instance decision was issued before 1 January 2007, the former Mutual Assistance Act applied; the correct remedy was the administrative law appeal, not the public law appeal.
Motivazione estratta
Art. 110b nIRSG is a special transitional rule that prevails over Art. 132(1) BGG. Under the former law, final cantonal mutual-assistance decisions were subject to administrative law appeal to the Federal Supreme Court.