Kernrechtsfrage
Whether the appeal filed on 14 January 2008 was timely.
Extrahierter Entscheid
The filing was out of time because it was only handed to the postal service on 28 January 2008, after the appeal period had expired.
Extrahierte Begründung
The challenged decision was deemed served by publication in the cantonal gazette; the 30-day period under Art. 100(1) BGG started on 8 December 2007 and, considering the statutory suspension, ended on 22 January 2008.