80.2002.45•Tax appeal withdrawn and struck from the docket
80.2002.45Übriges Gericht06.05.2003Withdrawn
Von Omnilex extrahiert
The Ticino Court of Tax Law, sitting as the appellate tax court, dealt with an appeal concerning a request for guarantee. Before judgment, the appellant’s representative informed the court on 2003-04-14 that the appeal was withdrawn. The court held that the matter had therefore become moot and ordered the appeal struck from the docket. It also decided that no court fees or justice fees would be charged and that the advance on expenses would be returned.
Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; withdrawal of the appeal and loss of subject matter: where the appellant withdraws the remedy, the proceedings are to be struck from the docket as moot. In such a case, absent further circumstances, no court fees or justice fees are levied and the advance on expenses is refunded (consid. on withdrawal and mootness).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2002.45
Data decisione, Autorità: 06.05.2003, CDT
Incarto n. 80.2002.45
Lugano 6 maggio 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 20 marzo 2002
in materia di: richiesta di garanzia
presentato da:
__________ , __________ -
rappr. da: studio legale __________ & __________, __________ __________
preso atto che con lettera del 14 aprile 2003 il rappresentante del 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.
Viene restituito l'anticipo spese versato.
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 be struck from the docket after withdrawal.
The appeal was struck from the docket because the appellant withdrew it and the appeal had become moot.
The representative declared withdrawal of the appeal; therefore the proceeding no longer had a subject matter.
Whether court fees and justice fees should be charged.
No court fees or justice fees were levied.
Given the withdrawal and the resulting lack of object, the court ordered no fees.
Whether the advance on expenses should be returned.
The advance on expenses was to be returned.
The order expressly provided for reimbursement of the advance paid.
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