Key legal question
Whether the federal appeal met the reasoning requirements regarding timeliness and jurisdiction issues
Extracted holding
The appeal did not address the decisive cantonal findings on timeliness and lack of jurisdiction and therefore failed to satisfy the reasoning requirements.
Extracted reasoning
The appellant did not engage with the lower court's grounds that part of the cantonal remedy was late and the remainder outside its jurisdiction. This did not comply with Art. 42(2) and Art. 106(2) BGG, so the appeal could not be entered under Art. 108 BGG.