Question juridique clé
Whether the Verwaltungsgerichtsbeschwerde was filed within the statutory 30-day time limit
Solution extraite
No. The appeal was filed after the expiry of the non-extendable 30-day deadline.
Motifs extraits
The cantonal decision was served on 31 October 2006; the first day counted was 1 November 2006 and the deadline expired on 30 November 2006. The filing on 1 December 2006 was therefore late.