Question juridique clé
Whether the cantonal appeal against the IV decision was filed within the applicable time limit despite the year-end suspension period.
Solution extraite
Yes. The federal holiday suspension under Art. 38 ATSG applied, so the deadline began on 2007-01-03 and expired on 2007-02-01; the complaint filed that day was timely.
Motifs extraits
New procedural rules applied immediately; during the transitional period of Art. 82(2) ATSG there was no room for cantonal rules contradicting the federal holiday suspension. The cantonal provision could not displace Art. 38(4)(c) ATSG.