Key legal question
Whether the appeal was filed within the statutory 30-day deadline.
Extracted holding
The appeal was manifestly late and therefore inadmissible.
Extracted reasoning
Under Art. 100(1) BGG, appeals must be filed within 30 days of service of the full decision. The filing on 2008-05-05 came well after service on 2008-03-20, so the cantonal decision had already entered into force.