Extension of a reasonable period if the representative is insufficiently available for hearings?

The Supreme Court is considering whether a tax representative’s structural unavailability for hearings should extend the “reasonable period” for immaterial damages (ISV), following conflicting rulings from lower courts regarding a taxpayer’s compensation claim.
Advocate General Pauwels argues that insufficient capacity of a representative is a “special circumstance” justifying an extension of the reasonable time, provided it demonstrably impacted the case’s duration, disagreeing with the Court of Appeal’s stricter interpretation.
The Advocate General advises the Supreme Court to rule that the delay caused by the representative’s lack of capacity can extend the reasonable period, but cautions against a generic extension for all cases involving that representative, suggesting the District Court’s initial extension was correct.