Key legal question
Whether the respondent's reply to the reform appeal was filed in time when it was sent within the deadline to the wrong authority and forwarded only after expiry.
Extracted holding
The reply is untimely because, for compliance with the deadline, it had to reach the Federal Tribunal or be handed in to a Swiss post office addressed to it by the last day at the latest.
Extracted reasoning
Sending the response to another authority within the deadline does not preserve time limits; since the cantonal court posted it to the Federal Tribunal only the next day, the filing cannot be taken into account.