Questão jurídica principal
Whether the federal debt-enforcement appeal was sufficiently reasoned under Art. 79(1) OJ
Decisão extraída
The appeal did not address the relevant grounds of the cantonal decision in the manner required by Art. 79(1) OJ.
Fundamentação extraída
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.