Questão jurídica principal
Whether the federal appeal could proceed despite being identical to an earlier parallel case already decided by the Court.
Decisão extraída
No new judgment was possible because the challenged decision and the appeal were identical to those in the parallel proceeding already adjudicated by the Court.
Fundamentação extraída
The same dispute had already been decided in proceeding 2C_951/2011; the deficient pleading had not been cured within the appeal period, so the present file had no independent basis for adjudication.