Question juridique clé
Whether late payment of the appeal cost advance prevented entry into the appeal proceedings.
Solution extraite
The appeal body was not required to enter the appeal despite the late payment.
Motifs extraits
Under Art. 66(4) VwVG, the cost advance must be paid within the set period under threat of non-entry. The delay was attributable to the appellant or its auxiliary bank; no excusing circumstances or force majeure were shown.