Appeal struck out after withdrawal

80.1998.238Übriges Gericht16.10.1998Dismissed

Von Omnilex extrahiert

Omnilex-Zusammenfassung

In an IC/IFD 97/98 tax appeal, the appellant withdrew the appeal by letter of 15 October 1998. The Camera di diritto tributario of the Ticino Court of Appeal held that the case had become moot and ordered the appeal struck from the docket. It further decided that no court costs and no justice fee would be charged.

Omnilex-Regeste

Withdrawal of the appeal renders the proceedings devoid of object; the appeal is to be struck from the docket. Where the appellant withdraws the gravamen, the appellate court may terminate the case without examining the merits and may decide, in light of the applicable tax procedural provisions, not to levy costs or a justice fee (consid. implicit).

Gesamter Gesetzestext

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1998.238

Data decisione, Autorità: 16.10.1998, CDT

Incarto n. 80.98.00238

Lugano 16 ottobre 1998

In nome della Repubblica e Cantone del Ticino

La Camera di diritto tributario del Tribunale d'appello

giudice Alessandro Soldini

segretario:

Fiorenzo Gianinazzi

statuendo sul ricorso del 25 settembre 1998

in materia di: IC/IFD 97/98

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 15 ottobre 1998 ha dichiarato di ritirare il ricorso;

  • considerato che con ciò il gravame é diventato privo di oggetto;

  • visti gli art. 207 cpv. 2 e 228 LT, come pure gli art. 134 cpv. 2 e 142 cpv. 4 LIFD;

decreta

  1. Il ricorso é stralciato dai ruoli.

  2. Non si prelevano né spese né tassa di giustizia.

  3. Intimazione alle parti.

per la Camera di diritto tributario del Tribunale di appello

Il Presidente: Il Segretario:

Ultimo aggiornamento: 02.07.2026

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Schlagwörter

tax appealwithdrawalmootnessstriking outcourt costsjustice fee

Von Omnilex extrahiert

Kernrechtsfrage

Whether the tax appeal should continue after withdrawal by the appellant

Extrahierter Entscheid

The appeal had become moot and was removed from the docket.

Extrahierte Begründung

The appellant declared in writing that it withdrew the appeal; therefore there was no longer a live dispute.

Kernrechtsfrage

Allocation of procedural costs after withdrawal

Extrahierter Entscheid

No court costs or justice fee were imposed.

Extrahierte Begründung

The order expressly provided that no costs or court fee would be collected.

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