Kernrechtsfrage
Whether the appeal had to be admitted despite non-payment of the advance costs
Extrahierter Entscheid
No. Because the appellant expressly stated on the last day of the non-extendable grace period that it would not pay the advance, the appeal had to be declared inadmissible.
Extrahierte Begründung
After a warning under Art. 62(3) BGG, failure to pay the required advance costs within the final deadline triggers non-entry under Art. 108(1)(a) BGG.