Kernrechtsfrage
Whether the federal appeal against the cantonal decision of 14 May 2012 was filed on time.
Extrahierter Entscheid
The appeal was filed late because the 30-day deadline expired on 18 June 2012, while the submission was lodged with the cantonal court only on 26 June 2012.
Extrahierte Begründung
The decision was served on 18 May 2012, so the period began on 19 May 2012 and ended on 18 June 2012. Filing with the cantonal court can preserve time only if done within the deadline; that was not the case here.