Questão jurídica principal
Whether the cantonal appeal was filed within the deadline
Decisão extraída
The cantonal court correctly held the appeal to be late because the filing period was not met by delivery to the Swiss post or the court by midnight on the last day.
Fundamentação extraída
A filing from Feldkirch/A reached the Swiss postal system only the next day; fax transmission cannot preserve the deadline. The FZA does not regulate deadline preservation.