Key legal question
Whether the complaint against the seizure notice was admissible and sufficiently reasoned under the Federal Supreme Court Act.
Extracted holding
The complaint was inadmissible because it did not engage with the cantonal reasoning, sought relief beyond mere annulment, and was abusive.
Extracted reasoning
The appellant failed to address the decisive reasons of the cantonal decision and did not show any violation of federal or constitutional law as required by Art. 42 and 106 BGG. The Court also noted abusive delay tactics under Art. 42(7) BGG.