Questione giuridica chiave
Whether the appeal met the Federal Supreme Court's reasoning requirements and could be examined on the merits.
Decisione estratta
No. The filing did not engage with the cantonal court's reasons in a legally sufficient way, and the new document attached was inadmissible.
Motivazione estratta
The appellant merely restated its version of the facts, minimized the debt, invoked payment willingness and alleged agreements, but did not show with reference to the challenged decision why it violated law or the Constitution. This failed under Art. 42(2) and Art. 106(2) LTF; the new evidence was barred by Art. 99(1) LTF.