Kernrechtsfrage
Whether the appeal was filed within the statutory time limit.
Extrahierter Entscheid
No; the appeal was filed after the 30-day appeal period had expired.
Extrahierte Begründung
The cantonal decision was delivered on 2013-12-17, and the appeal of 2014-02-07 was outside the deadline calculated under Art. 100 para. 1 BGG in conjunction with Arts. 44-48 BGG.