Questione giuridica chiave
Whether the cantonal appeal against the objection decision was filed within the 30-day deadline
Decisione estratta
The appeal was timely because the objection decision was deemed served only on 26 January 2010 under the postal-service fiction, so the deadline expired on 25 February 2010.
Motivazione estratta
The Track & Trace data and postal return envelope showed an unsuccessful first delivery attempt on 19 January 2010 and non-collection during the seven-day pickup period. The cantonal finding of service on 20 January 2010 was manifestly inaccurate.