Question juridique clé
Whether the appeal was admissible despite new factual allegations and lack of proper reasoning
Solution extraite
The appeal was inadmissible because the new allegation was barred by the prohibition on new facts and the submission did not engage with the decisive reasoning or show any legal or constitutional violation.
Motifs extraits
The appellant raised a new claim about learning of the interest claim only after the cantonal decision, which was inadmissible under Art. 99 BGG. In addition, the brief did not address the grounds of the challenged order in the required manner under Art. 42 BGG and Art. 106(2) BGG, so non-entry under Art. 108(1)(a) and (b) BGG was required.