The respective procedural law stipulates explicitly where an appeal must be filed. If an appeal is submitted to a non-competent body, the statutory period will continue. However, a forwarding of the appeal by the non-competent body within the statutory period is timely. In case the non-competent body delays the forwarding to the competent body for an unnecessarily long time, this is an unforeseen and inevitable event; the appellant can then apply for restitutio in integrum. In the decision (VwGH Ra 2019/02/0103 dated 25.08.2019), the appeal was forwarded after 15 days.
Appeal to the non-competent body
