Tax appeal struck out after withdrawal

80.2002.50Übriges Gericht16.04.2002Withdrawn

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Omnilex-Zusammenfassung

The taxpayers appealed in a 2000 cantonal income tax matter but withdrew the appeal by letter of 13 April 2002. The Tax Chamber of the Court of Appeal held that the withdrawal rendered the proceeding moot and ordered the appeal removed from the docket. It also decided that no court costs or justice fee would be charged.

Omnilex-Regeste

Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 LIFD, 142 cpv. 4 LIFD; withdrawal of appeal and mootness: where the appellant withdraws the appeal, the proceeding becomes devoid of object and is struck from the docket. In such a case, the court may order that no costs or justice fee be levied (consid. implicit).

Gesamter Gesetzestext

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2002.50

Data decisione, Autorità: 16.04.2002, CDT

Incarto n. 80.2002.00050

Lugano 16 aprile 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 2 aprile 2002

in materia di: IC 2000

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 13 aprile 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

  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 appealwithdrawalmootnessstruck outcourt costs

Von Omnilex extrahiert

Kernrechtsfrage

Whether the tax appeal should remain pending after withdrawal by the appellant.

Extrahierter Entscheid

The appeal became moot after the withdrawal and was removed from the docket.

Extrahierte Begründung

Once the appellant declared withdrawal of the appeal, there was no longer a live dispute to decide.

Kernrechtsfrage

Whether court costs or a justice fee should be charged.

Extrahierter Entscheid

No court costs or justice fee were imposed.

Extrahierte Begründung

Because the appeal was struck out after withdrawal, the court ordered no costs.

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