Questione giuridica chiave
Whether the federal appeal was sufficiently reasoned to overcome the cantonal finding of lateness.
Decisione estratta
The appeal did not address the cantonal reasoning on the missed deadline and therefore did not meet the Federal Tribunal's reasoning requirements.
Motivazione estratta
The appellant failed to show, in a manner satisfying Arts. 42(2) and 106(2) LTF, why the cantonal decision would violate federal law or the Constitution.