Questão jurídica principal
Whether late payment of the appeal cost advance prevented entry into the appeal proceedings.
Decisão extraída
The appeal body was not required to enter the appeal despite the late payment.
Fundamentação extraída
Under Art. 66(4) VwVG, the cost advance must be paid within the set period under threat of non-entry. The delay was attributable to the appellant or its auxiliary bank; no excusing circumstances or force majeure were shown.