1.4.1 Deficiencies which may no longer be remedied, as a result of which the opposition is deemed not to have been filed 

If formalities officers establish that the deficiencies referred to in D‑IV, 1.2.1 have not been remedied within the time limits laid down in the EPC or by the EPO, they will inform the opponent in accordance with Art. 119 that the notice of opposition is deemed not to have been filed and that a decision may be applied for under Rule 112(2) (see E‑VIII, 1.9.3). If no such application is made within the prescribed period of two months after notification of this communication, and if there is no other valid opposition pending, the proceedings are closed and the parties informed accordingly. Any opposition fees which have been paid are refunded.

Documents submitted with a notice of opposition which is deemed not to have been filed will form part of the file and will thus be available for inspection in accordance with Art. 128(4). They will be regarded as observations by third parties under Art. 115 (see in this connection D‑V, 2.2 and E‑VI, 3). If a further admissible opposition is pending, the proceedings are continued in respect of it.