Questione giuridica chiave
Whether the appeal against the commercial register fee reminder was filed within the statutory time limit.
Decisione estratta
The appeal was manifestly late because the challenged fee decision had already become final and the payment reminder did not restart the appeal period.
Motivazione estratta
Under Art. 165 ORC, appeals against commercial register office decisions must be filed within 30 days of notification. The 15 October 2012 decision on the fees was not contested and became enforceable. The later third reminder of 3 April 2013 was only a reminder and did not trigger a new appeal period.