a. Unduly prolonged appeal proceedings 48. On this point, the Court recalls that on 28 December 2017, the Applicant filed an appeal against the judgment of the Cotonou Court. At the time of filing this Application on 4 June 2020, that is, two years, five months and six days after, the Cotonou Court of Appeal had not yet delivered its judgment. 49. The Court has consistently held that whether or not proceedings in respect of local remedies are unduly prolonged must be assessed on a case-bycase basis and, therefore, depending on the circumstances of each case.12 50. On this point, the Court’s analysis takes into account, in particular, the complexity of the case or the procedure thereof, the conduct of the Parties themselves and that of the judicial authorities to determine if the latter has been passive or clearly negligent.13 51. Regarding the first criterion, the Court emphasises that, in assessing the complexity of a case, it is necessary to take into account all the factual and legal aspects thereof,. In this context, the Court notes that the case before the national courts concerns a contractual dispute between two entities, namely Tax Expertise and SBEE. The main issue before the Cotonou Court of Appeal was whether SBEE had fulfilled all its contractual obligations towards Tax Expertise. 52. The Court observes that in examining the said case, the Court of Appeal was required to analyse the tax assistance contract and all other documents exchanged between the parties. The Court therefore considers that the above facts do not disclose any factual or legal issues that would render the case or the proceedings so complex as to warrant prolonging the proceedings. It follows that the case is not complex. Idem, Beneficiaries of Late Norbert Zongo, § 92. Kouma and Diabaté v. Mali, (merits) (21 March 2018), 2 AfCLR 237, § 38; Armand Guehi v. United Republic of Tanzania (merits and reparations) (7 December 2018) 2 AfCLR 477, § 122; Beneficiaries of Late Norbert Zongo et al. v. Burkina Faso (merits) (28 March 2014) 1 AfCLR 219, §92-97. 12 13 14