Questione giuridica chiave
Whether the administrative appeal was filed within the statutory 30-day time limit
Decisione estratta
The appeal was filed late because it was handed to the Italian post on 2006-04-10, while the deadline expired on 2006-03-27.
Motivazione estratta
The court applied the Swiss rules on time computation and filing. The initial day is excluded, and the appeal is timely only if delivered to the competent authority, Swiss Post, or a Swiss diplomatic or consular mission by the last day. Filing to an incompetent authority can preserve timeliness only if done in time, which was not the case here.