Question juridique clé
Whether the administrative appeal could be entered into despite non-payment of the ordered cost advance.
Solution extraite
No entry was made because the advance was not paid within the set time limit.
Motifs extraits
The case was cost-bearing; the appellant was warned that failure to pay the CHF 900 advance within 14 days would lead to non-entry. The deadline expired without payment, taking account of the statutory suspension of time limits, so Art. 150(4) OG required non-entry.