Questão jurídica principal
Whether the federal appeal met the reasoning requirements of Art. 42 BGG and could be entered into.
Decisão extraída
The appeal did not satisfy the statutory reasoning requirements because it failed to engage with the cantonal court's reasoning and did not show any legal error.
Fundamentação extraída
The appellant merely explained why he had not declared additional earnings, instead of showing why the lower court's findings or legal conclusions were wrong. The submission therefore did not sufficiently challenge the contested decision under Art. 42 BGG.