Question juridique clé
Whether the debt enforcement appeal was admissible before the Federal Tribunal
Solution extraite
The appeal was inadmissible because the appellant failed to challenge the cantonal reasoning properly and relied on new facts not admissible at this stage.
Motifs extraits
The Court held that the statement of reasons must appear in the appeal itself, new facts cannot be introduced, and the appellant did not address the relevant cantonal grounds in a manner meeting the procedural requirements.