Key legal question
Whether the federal civil appeal complied with the requirements of reasoning.
Extracted holding
It did not; the appeal contained no criticism of the cantonal court's reasoning and merely disputed the existence of the debt.
Extracted reasoning
Under Arts. 42(2) and 106(2) LTF, the appellant had to address the contested reasoning. Since it failed to do so, the appeal was manifestly inadmissible and subject to simplified procedure under Art. 108(1)(b) LTF.