Question juridique clé
Whether the federal appeal met the reasoning requirements of Art. 42 and Art. 106 BGG.
Solution extraite
No. The appellant did not engage with the decisive reasons of the cantonal decision and merely repeated its objections.
Motifs extraits
A federal appeal must identify, in a focused manner, how the challenged decision violates federal or constitutional law. Since the submission did not address the appellate court's key finding on the appellant's duty of advance payment, it was insufficiently reasoned.