Kernrechtsfrage
Whether the federal appeal was filed within the statutory time limit
Extrahierter Entscheid
The appeal was filed out of time because service was deemed completed at the end of the postal collection period, which had expired on 2007-12-04.
Extrahierte Begründung
The challenged cantonal decision was sent by registered mail on 2007-11-26 and not collected; notification occurred on expiry of the collection period. The appeal posted on 2008-02-26 was therefore late.