Question juridique clé
Whether the federal debt-enforcement complaint was filed within the 10-day time limit
Solution extraite
The complaint was filed after expiry of the statutory 10-day period and is therefore inadmissible.
Motifs extraits
The challenged cantonal decision was received on 23 April 2004, so the deadline began on 24 April and expired on 3 May 2004. Posting the complaint on 4 May 2004 was too late.