Questão jurídica principal
Whether the complaint against the seizure notice was admissible at that stage of the enforcement proceedings.
Decisão extraída
The recourse did not address the cantonal court's reasons; on the merits it was inadmissible under Art. 79(1) OG.
Fundamentação extraída
The appellant failed to refute the cantonal reasoning that a seizure notice is not a decision proper and that the complaint was premature because the question of attachment of the bank accounts would be examined only in the seizure report.