Questione giuridica chiave
Whether the federal appeal met the reasoning requirements under Art. 42 BGG and Art. 106(2) BGG.
Decisione estratta
The appeal did not address the decisive reasons of the cantonal decision and therefore did not state with sufficient clarity how federal or constitutional law was violated.
Motivazione estratta
A federal appeal must engage with the challenged reasoning and show specifically which provisions were violated. Bare assertions about the merits of the debt, revision, or suspension were insufficient.