Question juridique clé
Whether the subsidiary constitutional complaint was admissible despite the lack of sufficiently reasoned constitutional grievances.
Solution extraite
The complaint was inadmissible because it did not engage with the Obergericht's decisive reasoning and did not clearly and specifically show any violation of constitutional rights.
Motifs extraits
In a subsidiary constitutional complaint, constitutional rights must be pleaded and substantiated in detail. The appellant only invoked Art. 5 BV but failed to address the key findings on the absence of proof of a payment agreement or deferral covering the definitive tax invoice.