Questione giuridica chiave
Whether the appeal was filed within the statutory deadline
Decisione estratta
The appeal was filed too late because the 30-day period expired on 2010-07-12 and the filing on 2010-07-21 was out of time.
Motivazione estratta
The challenged decision was served on 2010-06-11; under Art. 100(1) BGG the deadline expired on Monday 2010-07-12. The postal filing date was 2010-07-21, so the appeal was untimely and no-entry was mandatory under Art. 108 BGG.