80.2000.210•Appeal withdrawn in municipal tax guarantee case
80.2000.210Übriges Gericht13.03.2002Dismissed
Von Omnilex extrahiert
The Ticino Tax Chamber dealt with an appeal concerning a request for security for municipal taxes for the years 1994 to 1998. After the appellant's representative withdrew the appeal by letter of 5 March 2002, the court held that the case had become moot and struck it from the docket. The appellant was ordered to pay court fees and costs of CHF 200.
Withdrawal of the appeal renders the proceedings devoid of purpose and justifies striking the case from the docket; the withdrawing party generally bears the costs. Where no substantive adjudication remains necessary, the court does not examine the merits and limits itself to the procedural consequence and cost allocation (consid. 1).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2000.210
Data decisione, Autorità: 13.03.2002, CDT
Incarto n. 80.2000.00210
Lugano 13 marzo 2002
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 11 dicembre 2000
in materia di: richiesta di garanzia per imposte comunali 1994, 95, 96, 97, 98.
presentato da:
__________ __________, __________ __________, rappr. da: St.leg. __________ __________ __________, __________ __________,
preso atto che con lettera del 5 marzo 2002 il rappresentante della ricorrente 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
Il ricorso é stralciato dai ruoli.
La tassa di giustizia e le spese in complessivi fr. 200.-- sono a carico della ricorrente.
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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Von Omnilex extrahiert
Whether the appeal should be removed from the docket after withdrawal.
Yes. Since the appellant withdrew the appeal, the matter became moot and was struck from the docket.
The withdrawal of the appeal meant there was no longer a live dispute to decide.
How should costs and court fees be allocated after withdrawal?
Court costs and expenses of CHF 200 were charged to the appellant.
Because the appeal was withdrawn, the appellant had to bear the costs.
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