Questione giuridica chiave
Whether the recourse against the first-instance debt-enforcement ruling was timely and properly motivated
Decisione estratta
The recourse was filed too late and, in any event, contained no conclusions as required.
Motivazione estratta
The notification of the motivated ruling occurred on 8 February 2011, so the 10-day deadline had expired when the recourse was lodged on 23 March 2011. The filing was also a bare declaration without any conclusion, which is incompatible with the applicable procedural rules.