Question juridique clé
Whether the federal debt-enforcement complaint met the reasoning requirements of Art. 79(1) OG
Solution extraite
No. The complaint did not address the cantonal authority's reasoning in a legally sufficient way and merely repeated earlier arguments.
Motifs extraits
The Federal Court held that the appellant failed to explain which federal rules were violated and why. Merely restating the cantonal submissions does not satisfy Art. 79(1) OG.