Tax appeal struck out after withdrawal

80.2001.54Übriges Gericht06.04.2001Withdrawn

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Omnilex-Zusammenfassung

The taxpayer withdrew its appeal in writing on 2001-04-05. The Tax Chamber of the Court of Appeal held that the appeal had thereby become without object and ordered it struck from the docket. It also decided that no court costs or justice fees would be charged.

Omnilex-Regeste

Withdrawal of an appeal renders the proceedings devoid of object; the court strikes the matter from the docket. Where the withdrawal leads to discontinuance, no court costs or justice fees are levied if the applicable cantonal and federal provisions so provide (consid. implicit).

Gesamter Gesetzestext

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.54

Data decisione, Autorità: 06.04.2001, CDT

Incarto n. 80.2001.00054

Lugano 6 aprile 2001

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 marzo 2001

in materia di: IC/IFD 99/00

presentato da:

__________ __________, __________ __________ __________,

  • preso atto che con lettera del 5 aprile 2001 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.

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 appealwithdrawalstruck outmootnesscourt costs

Von Omnilex extrahiert

Kernrechtsfrage

Whether the withdrawn tax appeal should be removed from the court docket

Extrahierter Entscheid

The appeal became devoid of object after withdrawal and was struck from the docket.

Extrahierte Begründung

Since the appellant declared the withdrawal in writing, the appeal no longer had an object.

Kernrechtsfrage

Whether court fees and justice fees should be charged

Extrahierter Entscheid

No court fees or justice fees were levied.

Extrahierte Begründung

The court ordered that no expenses be collected following the withdrawal and striking-out.

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