Questão jurídica principal
Whether the cantonal court correctly held SWICA's appeal against the IV decision to be late
Decisão extraída
Yes. The appeal period began on 4 January 2012 and expired on 2 February 2012; the filing was handed to the postal service only on 3 February 2012.
Fundamentação extraída
Under Art. 60 ATSG and Art. 39 ATSG, the complaint is timely only if it is filed with or handed to the post for the court by the last day of the period. The lower court's factual finding that postal handover occurred on 3 February 2012 was not manifestly incorrect, and the new factual allegation and email evidence were inadmissible under Art. 99(1) BGG.