80.2000.98•Withdrawal of tax appeal; case struck off the roll
80.2000.98Übriges Gericht30.08.2000Withdrawn
Von Omnilex extrahiert
The Ticino Tax Chamber dealt with an appeal concerning real estate profit tax. By letter of 11 August 2000, the appellants withdrew the appeal. The court held that the case had thereby become moot and ordered the appeal struck from the roll. It further decided that no court costs or justice fee would be collected.
Art. 207 cpv. 2 LT, Art. 228 LT; Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD: withdrawal of an appeal renders the proceedings moot and justifies striking the case off the roll. Where the appeal is withdrawn, the court may terminate the proceedings without levying costs or a justice fee, subject to the applicable tax procedural rules.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2000.98
Data decisione, Autorità: 30.08.2000, CDT
Incarto n. 80.2000.00098
Lugano 30 agosto 2000
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 8 giugno 2000
in materia di: imposta sugli utili immobiliari
presentato da:
__________ e __________ __________, __________ __________ __________. __________,
preso atto che con lettera dell'11 agosto 2000 hanno 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.
Non si prelevano né spese né tassa di giustizia.
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Whether the withdrawn tax appeal should continue to be heard.
The appeal had become moot after withdrawal and was removed from the docket.
The appellants expressly declared that they were withdrawing the appeal; as a result, the matter no longer had a subject matter.
Whether court costs or a justice fee should be charged after the withdrawal.
No costs or justice fee were levied.
Given the termination of the proceedings after withdrawal, the court ordered no fees or costs.
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