Questão jurídica principal
Whether the constitutional subsidiary appeal was admissible despite insufficient reasoning and the expiry of the appeal period
Decisão extraída
The appeal was manifestly inadmissible because the submissions did not challenge the cantonal reasoning and did not satisfy the federal motivation requirements; the later letter was treated as a timely supplement but cured nothing.
Fundamentação extraída
The court noted the 30-day time limit under the LTF and treated the 11 June 2007 letter as a supplement to the 5 June filing. However, neither letter addressed the grounds on which the cantonal authority had declared the taxation request inadmissible, so the appeal failed to meet Art. 42(1)-(2) LTF.