Questione giuridica chiave
Whether the appeal against the definitive debt enforcement order was sufficiently reasoned and admissible
Decisione estratta
The appeal did not address the reasoning of the first-instance decision and relied largely on new facts and evidence; the court therefore could not examine it.
Motivazione estratta
An appeal must set out the challenged grounds and defects. Arguments unrelated to the basis of the decision do not satisfy this requirement, and new facts and evidence are excluded on appeal.