Kernrechtsfrage
Whether the federal appeal was filed within the statutory time limit and met the formal requirements.
Extrahierter Entscheid
The appeal was filed after the deadline and also failed to satisfy the minimum requirements of Art. 42 paras. 1 and 2 BGG.
Extrahierte Begründung
The challenged decision was delivered on 2008-06-06; the 30-day appeal period under Art. 100 para. 1 BGG, calculated under Arts. 44-48 BGG, expired on 2008-07-07. The filing on 2008-07-09 was therefore late.