In the present matter, the lower court considers, in applying Art. 28 VwVG, that the FTA informed the appellants by letter of 29 April 2025 of the essential content of the facts redacted in the request for administrative assistance. The lower court compared the letter of 29 April 2025 with the actual content of the request for administrative assistance. It follows that the FTA correctly communicated the essential content to the appellants in writing. The FTA subsequently gave the appellants the opportunity to comment on the content and to designate evidence. Before the Federal Supreme Court, the appellants do not explain in a comprehensible manner why, in view of the letter of 29 April 2025 and their knowledge of the other files, they should not have been able to assert their position effectively and to oppose the granting of administrative assistance. […] In light of the foregoing, there is no legal question of fundamental importance within the meaning of Art. 84a BGG. […] The appeal in public-law matters is not entertained.
Source
Swiss Federal Supreme Court, judgment 2C_463/2026 of 24 August 2026, considerations 1.3.2–1.3.4 and operative part no. 1.