Decision of the Higher Administrative Court of North Rhine-Westphalia in the case 4 B 1073/26 dated 28 August 2026

Procedural record

1. 28 August 2026Germany

   28 August 2026Germany

   Decision of the Higher Administrative Court of North Rhine-Westphalia in the case 4 B 1073/26 dated 28 August 2026

   Higher Administrative Court of North Rhine-Westphalia

   Case no.

   4 B 1073/26

   Citation

   ECLI:DE:OVGNRW:2026:0828.4B1073.26.00

   Decision summary

   The Higher Administrative Court of North Rhine-Westphalia dismissed the applicant's appeal against the refusal of interim relief. It held that the balance of consequences did not require temporary suspension of the sanctions-securing order or temporary treatment of B. GmbH's insolvency account as unfrozen, and that the alternative request also failed. The applicant was ordered to bear the costs of the appeal.

   Participants

   Application

   Applicant's request to suspend enforcement of the sanctions-securing order insofar as it covered funds needed to maintain B. GmbH's hotel operations — Rejected

   Application

   Applicant's request for an interim order requiring the respondent to stop treating B. GmbH's insolvency account as frozen under the EU Iran sanctions regulation — Rejected for lack of local jurisdiction

   Application

   Applicant's alternative request for time-limited interim orders pending an examination hearing or the end of the provisional insolvency proceedings — Rejected

   Central Office for Sanctions Enforcement

   Higher Administrative Court of North Rhine-Westphalia

   Other

   Insolvency office holder

   Provisional insolvency administrator of B. GmbH

   Authorities cited

   14

   • German Basic Law, Article 19(4)
     statute
   • German Code of Administrative Court Procedure, sections 80(5), 146(1), 152(1) and 154(2)
     statute
   • German Insolvency Code, sections 21(2) no. 2, 22(1) and 22(3)
     statute
   • German Sanctions Enforcement Act, section 3
     statute
   • Regulation (EU) No. 267/2012 concerning restrictive measures against Iran (Regulation (EU) No. 267/2012, Articles 23(2), 24, 25(2) and 26, as amended by Regulation (EU) 2026/1867)
     regulation
   • Treaty on European Union, Article 21
     treaty
   • Federal Administrative Court order of 20 August 2012 (Federal Administrative Court, order of 20 August 2012, 7 VR 7.12)
     case-law
   • Higher Administrative Court of North Rhine-Westphalia order of 22 March 2021 (Higher Administrative Court of North Rhine-Westphalia, order of 22 March 2021, 12 B 380/21)
     case-law
   • Higher Administrative Court of North Rhine-Westphalia order of 5 November 2008 (Higher Administrative Court of North Rhine-Westphalia, order of 5 November 2008, 8 B 1631/08)
     case-law
   • Court of Justice of the European Union judgment of 28 March 2017 (Court of Justice of the European Union, judgment of 28 March 2017, C-72/15)
     case-law
   • Higher Administrative Court of North Rhine-Westphalia order of 30 September 2025 (Higher Administrative Court of North Rhine-Westphalia, order of 30 September 2025, 4 B 50/25)
     case-law
   • General Court judgment of 11 September 2024 (General Court of the European Union, judgment of 11 September 2024, T-644/22)
     case-law
   • Court of Justice of the European Union judgment of 12 March 2026 (Court of Justice of the European Union, judgment of 12 March 2026, C-84/24)
     case-law
   • Court of Justice of the European Union judgment of 10 September 2019 (Court of Justice of the European Union, judgment of 10 September 2019, C-123/18 P)
     case-law