Decision of the Administrative Court of Cologne in the case 1 L 2051/26 dated 2 October 2026

Procedural record

1. 2 October 2026Germany

   2 October 2026Germany

   Decision of the Administrative Court of Cologne in the case 1 L 2051/26 dated 2 October 2026

   Administrative Court of Cologne

   Case no.

   1 L 2051/26

   Citation

   ECLI:DE:VGK:2026:1002.1L2051.26.00

   Decision summary

   The court rejected the applications for interim relief against the sanctions-enforcement seizure of the applicant's funds and for an order that the insolvency account of K. S. GmbH not be treated as frozen. It held that the EU Iran sanctions freezing prohibition continued despite the appointment of a strong provisional insolvency administrator and covered the insolvency account; the applicant was ordered to bear the costs.

   Participants

   Application

   An order for suspensive effect against the 30 July 2026 sanctions-enforcement seizure order — Rejected

   Application

   An order for suspensive effect to the extent the seizure deprived K. S. GmbH of funds needed to maintain its hotel operations — Rejected

   Application

   A provisional order that the insolvency account of K. S. GmbH not be treated as frozen under the EU Iran sanctions regulation — Rejected

   K. S. GmbH

   Zentralstelle für Sanktionsdurchsetzung

   Administrative Court of Cologne

   Other

   Insolvency office holder

   Applicant

   Authorities cited

   32

   • German Sanctions Enforcement Act (Sanktionsdurchsetzungsgesetz (SanktDG), § 3)
     statute
   • Council Regulation (EU) No 267/2012, Arts. 23–29
     regulation
   • German Administrative Court Procedure Code (Verwaltungsgerichtsordnung (VwGO), §§ 52, 53, 80, 123)
     statute
   • German Administrative Procedure Act (Verwaltungsverfahrensgesetz (VwVfG), § 28)
     statute
   • German Insolvency Code (Insolvenzordnung (InsO), §§ 22, 53, 55)
     statute
   • German Foreign Trade and Payments Act (Außenwirtschaftsgesetz (AWG), §§ 6b ff., 18)
     statute
   • German Limited Liability Companies Act (Gesetz betreffend die Gesellschaften mit beschränkter Haftung (GmbHG), § 13)
     statute
   • German Court Costs Act (Gerichtskostengesetz (GKG), §§ 40, 52, 53)
     statute
   • Council Regulation (EC) No 423/2007
     regulation
   • Council Regulation (EU) No 961/2010
     regulation
   • Council Regulation (EU) No 2580/2001
     regulation
   • Council Regulation (EU) No 269/2014
     regulation
   • Council Regulation (EU) No 833/2014
     regulation
   • Regulation (EU) 2015/848
     regulation
   • European Court of Justice, C-84/24 (C-84/24, EU:C:2026:181)
     case-law
   • European Court of Justice, C-147/25 (C-147/25, EU:C:2026:691)
     case-law
   • European Court of Justice, C-271/24 P (C-271/24 P, EU:C:2025:180)
     case-law
   • European Court of Justice, C-440/14 (C-440/14, EU:C:2016:128)
     case-law
   • European Court of Justice, C-72/15 (C-72/15, EU:T:2017:236)
     case-law
   • European Court of Justice, C-380/09 P (C-380/09 P, EU:2012:137)
     case-law
   • European Court of Justice, C-123/18 P (C-123/18 P, EU:C:2019:649)
     case-law
   • European Court of Justice, C-340/20 (C-340/20, EU:C:2021:903)
     case-law
   • Federal Court of Justice, IX ZR 19/22 (IX ZR 19/22)
     case-law
   • Federal Court of Justice, IX ZR 47/18 (IX ZR 47/18, BGHZ 221, 87)
     case-law
   • Federal Administrative Court, 6 C 23/02 (6 C 23/02, BVerwGE 119, 123)
     case-law
   • Higher Administrative Court for North Rhine-Westphalia, 4 B 50/25 (4 B 50/25)
     case-law
   • Administrative Court of Cologne, 1 L 230/26 (1 L 230/26)
     case-law
   • Higher Regional Court of Frankfurt, 17 U 20/25 (17 U 20/25)
     case-law
   • Higher Administrative Court for North Rhine-Westphalia, 19 B 1185/24 (19 B 1185/24)
     case-law
   • Higher Administrative Court for North Rhine-Westphalia, 10 E 375/23 (10 E 375/23)
     case-law
   • Administrative Court of Cologne, 1 L 1303/23 (1 L 1303/23)
     case-law
   • Administrative Court of Cologne, 1 L 1938/24 (1 L 1938/24)
     case-law