Questione giuridica chiave
Whether the complaint against the notice of the realization request was admissible
Decisione estratta
The complaint was inadmissible because the appellant did not sufficiently challenge the cantonal court's reasoning and the notice of the realization request was not properly shown to be a reviewable enforcement act in this appeal.
Motivazione estratta
The court held that only properly reasoned objections under Art. 79 para. 1 OG can be reviewed. The appellant did not substantiate why the cantonal court's view on the legal nature of the notice should violate federal law.