Kernrechtsfrage
Whether the federal appeal against the first-instance decision was admissible despite not being a last-canton-instance decision
Extrahierter Entscheid
The challenge to the 12 April 2011 decision was inadmissible because it was not issued by the canton’s last instance.
Extrahierte Begründung
Federal review under Art. 75 para. 1 LTF requires a decision of the cantonal last instance.