Questione giuridica chiave
Whether the federal appeal against the first-instance decision was admissible despite not being a last-canton-instance decision
Decisione estratta
The challenge to the 12 April 2011 decision was inadmissible because it was not issued by the canton’s last instance.
Motivazione estratta
Federal review under Art. 75 para. 1 LTF requires a decision of the cantonal last instance.