Cassation court dismisses tax appeal due to expiration of suspension period and lack of resumed proceedings.

The Court of Cassation declared the tax appeal extinguished because neither party resumed the proceedings within the legally prescribed time limits after the suspension period expired. The appellant argued that the Regional Tax Commission failed to consider his business size and that the income assessment lacked convincing inductive reasoning, while the opposing party contested a procedural violation regarding their appearance. The court ruled that the procedural lapse rendered the appeal inadmissible, ending the litigation without addressing the substantive tax arguments.