Question juridique clé
Whether the cost advance was paid on time despite being credited after the deadline through bank/EZAG processing
Solution extraite
No. For deadline compliance, the relevant act had to occur within the period under the applicable procedural rules; merely instructing the bank in time was insufficient.
Motifs extraits
The court relied on the close correspondence between federal and cantonal procedural rules. Under settled case law, a payment order to a bank only preserves the deadline if the bank itself acts on time; delays by the bank or its agents are attributable to the party. The special electronic payment pathway did not justify a different rule, and the absence of an explicit warning by the authority did not violate constitutional principles.