Question juridique clé
Whether the subsidiary constitutional complaint was sufficiently reasoned to be admissible.
Solution extraite
No. The filing did not engage with the decisive cantonal reasoning and did not show a constitutional violation with the required specificity.
Motifs extraits
In a subsidiary constitutional complaint, constitutional rights must be invoked and substantiated in a targeted way against the reasoning of the challenged decision. Mere renewed attacks on the tax debt and assertions about the subsistence minimum were insufficient, especially because the latter was not part of the debt-enforcement issue.