Key legal question
Whether the cantonal court arbitrarily assessed the evidence on the location and financing of business expansions, movable assets, and vehicle values.
Extracted holding
No arbitrary assessment was shown; several complaints were either unfounded or insufficiently motivated.
Extracted reasoning
The Federal Court held that the cantonal findings were consistent with the expert reports and record, and that many arguments were merely appellatory or failed to meet the strict motivation requirements for a constitutional complaint.