Question juridique clé
Whether the federal debt-enforcement appeal was sufficiently reasoned under Art. 79(1) OJ
Solution extraite
The appeal did not address the relevant grounds of the cantonal decision in the manner required by Art. 79(1) OJ.
Motifs extraits
The appellant failed to engage with the cantonal court's reasons on timeliness, the proper forum for claims based on payments and stay, and the absence of nullity grounds.