Questão jurídica principal
Whether the federal appeal met the formal substantiation requirements and was filed in time.
Decisão extraída
The appeal did not satisfy the statutory formal requirements because it was not adequately reasoned and was not supplemented within the non-extendable deadline.
Fundamentação extraída
The 30-day appeal period had expired, taking into account the Easter court recess, and the appellant failed to explain why the cantonal decision was unlawful or unconstitutional. The defect was manifest, so the Court could decide under the simplified procedure.