Questione giuridica chiave
Whether the federal appeal was filed within the statutory time limit.
Decisione estratta
The appeal was filed too late because the deadline expired on 19 April 2007 and the filing reached the Swiss post only on 20 April 2007.
Motivazione estratta
The burden of proving timely filing lay with the appellant. She failed to prove that the challenged judgment was collected on 6 March rather than 5 March 2007, and the postal evidence showed late receipt in Switzerland.