80.2002.195•Tax appeal withdrawn and struck out
80.2002.195Übriges Gericht10.01.2003Withdrawn
Von Omnilex extrahiert
The Ticino Administrative Tax Chamber dealt with a tax appeal in revision matters (IC/IFD 01/02). The appellants withdrew the appeal by letter of 22 December 2002. The court held that the withdrawal rendered the matter moot and ordered the case struck from the docket. It further decided that neither costs nor a justice fee would be charged.
Art. 207 cpv. 2 and 228 LT; Art. 134 cpv. 2 and 142 cpv. 4 LIFD: where an appeal is withdrawn, the proceeding loses its object and is to be struck from the roll. In such a procedural termination, the court may waive the collection of court costs and justice fees. The dispositive consequences follow from the withdrawal itself, without any review on the merits (consid. non specified in the extract).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2002.195
Data decisione, Autorità: 10.01.2003, CDT
Incarto n. 80.2002.195
Lugano 10 gennaio 2003
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 12 dicembre 2002
in materia di: Revisione IC/IFD 01/02
presentato da:
__________ __________,
preso atto che con lettera del 22 dicembre 2002 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Whether the withdrawn tax appeal should still be examined on the merits
No. Once the appeal was withdrawn, the proceeding had become moot and had to be removed from the docket.
The appellants expressly withdrew the appeal; therefore the complaint no longer had an object.
Whether court fees or justice fees should be charged despite withdrawal
No fees or court costs were levied.
The court expressly waived both costs and the justice fee in the decree.
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