Question juridique clé
Whether the administrative appeal complied with the formal requirements of Art. 108 para. 2 OJ, especially relief sought and reasoned challenge.
Solution extraite
The appeal did not contain any relevant motivation against the challenged judgment and therefore failed to meet the formal requirements.
Motifs extraits
Under Art. 108 para. 2 OJ, the appeal brief must contain conclusions and reasons. Although reimbursement was requested, no topical argument was advanced against the lower judgment, so the court could not enter into the merits.