Questione giuridica chiave
Whether the appeal against the provisional debt enforcement ruling was filed within the legal time limit.
Decisione estratta
The appeal was filed after expiry of the statutory deadline and is therefore inadmissible.
Motivazione estratta
The ruling was notified on 23 March 2010; accounting for Easter recess, the deadline expired on 14 April 2010. The appeal was mailed on 20 April 2010, and no non-fault-based impediment to timely filing was shown.