Question juridique clé
Whether the federal appeal against the cantonal decision was admissible
Solution extraite
The appeal was inadmissible because the complaints were insufficiently reasoned and partly raised issues outside the scope of the lifting-of-opposition proceedings.
Motifs extraits
The appellant failed to explain concretely how the cited documents established a sufficient debt instrument or a link between the contractual buyers and the actual purchaser. Several arguments were abstract, unexhausted at cantonal level, or impossible to supplement before the Federal Tribunal.