Question juridique clé
Whether the subsidiary constitutional appeal was admissible despite lacking constitutional reasoning.
Solution extraite
No. The appeal did not identify any constitutional rights allegedly violated and merely repeated objections to the tourist promotion tax.
Motifs extraits
Under Arts. 116, 117 and 106 para. 2 LTF, a subsidiary constitutional appeal must specifically invoke constitutional rights and explain their violation; mere repetition of substantive grievances is insufficient.