80.2001.174•Appeal withdrawn and struck from the docket
80.2001.174Übriges Gericht01.02.2002Withdrawn
Von Omnilex extrahiert
The appellant withdrew the appeal by letter dated 2001-12-21 after filing it on 2001-11-23 in a matter concerning immovable property gains tax. The Tax Chamber of the Court of Appeal held that the proceeding had become moot and ordered the appeal struck from the docket. It further decided that no court costs or justice fees would be charged.
Art. 207 cpv. 2 LT; Art. 228 LT; Art. 134 cpv. 2 LIFD; Art. 142 cpv. 4 LIFD: where an appeal is withdrawn, the appellate tax court removes the proceeding from its docket as devoid of purpose; absent special circumstances, no court costs or justice fee are levied.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2001.174
Data decisione, Autorità: 01.02.2002, CDT
Incarto n. 80.2001.00174
Lugano 1 febbraio 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 23 novembre 2001
in materia di: imposta sugli utili immobiliari
presentato da:
__________ __________ -__________, __________ __________,
preso atto che con lettera del 21 dicembre 2001 il 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.
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 tax appeal should remain pending after the appellant withdrew it.
The appeal had become moot after withdrawal and was therefore struck from the docket.
The court noted the written withdrawal of 2001-12-21 and concluded that the appeal was no longer the subject of adjudication.
Whether court fees or justice fees should be charged after the withdrawal.
No court costs or justice fee were levied.
Given the withdrawal and removal from the docket, the court ordered no costs.
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