Question juridique clé
Whether the federal appeal complied with Art. 79 OG's pleading requirements.
Solution extraite
The appeal did not meet the statutory motivation requirements because it raised no clear violation of federal law and relied on confused and new factual allegations.
Motifs extraits
The Court held that the grounds must be stated in the appeal itself; new facts and incoherent submissions are inadmissible. The appellant's arguments contradicted its cantonal position and did not clearly challenge the late filing finding.