Questione giuridica chiave
Whether the subsidiary constitutional appeal was admissible despite lacking constitutional reasoning.
Decisione estratta
No. The appeal did not identify any constitutional rights allegedly violated and merely repeated objections to the tourist promotion tax.
Motivazione estratta
Under Arts. 116, 117 and 106 para. 2 LTF, a subsidiary constitutional appeal must specifically invoke constitutional rights and explain their violation; mere repetition of substantive grievances is insufficient.