Questão jurídica principal
Whether the federal appeal was sufficiently reasoned to overcome the cantonal finding of lateness.
Decisão extraída
The appeal did not address the cantonal reasoning on the missed deadline and therefore did not meet the Federal Tribunal's reasoning requirements.
Fundamentação extraída
The appellant failed to show, in a manner satisfying Arts. 42(2) and 106(2) LTF, why the cantonal decision would violate federal law or the Constitution.