Key legal question
Whether the subsidiary constitutional complaint was sufficiently reasoned to be admissible.
Extracted holding
No. The complaint did not address the cantonal court’s decisive reasoning in a clear and detailed manner and therefore could not be examined.
Extracted reasoning
In a subsidiary constitutional complaint, only violations of constitutional rights may be alleged and reasoned specifically. Mere objections to the substantive tax debt, a requested tax waiver, or the debtor’s minimum subsistence level were irrelevant to the debt-release proceedings and did not satisfy the pleading requirements.