This is a rare case where the Court dismisses a tax appeal for delay:
“[55] When one considers the events that I have just described, it is clear that the appellant has not acted with promptness. Not only has the appellant not complied with two orders, but more generally the appellant has a way of acting in which he does not respond or responds with delay.
“[56] To the contrary, when I consider globally the events described above, I cannot avoid concluding that the appellant seeks to delay the process. In the circumstances, it is appropriate to dismiss the appeal. [My translation.]