80.2002.53•Appeal struck out after withdrawal
80.2002.53Übriges Gericht06.05.2002Withdrawn
Von Omnilex extrahiert
The Ticino Tax Chamber of the Court of Appeal dealt with an appeal concerning a reminder fee. The appellant withdrew the appeal by letter dated 1 May 2002. The court therefore held that the matter had become moot and ordered the appeal struck from the rolls. It also decided that no court costs or justice fee would be levied.
Art. 207 cpv. 2 LT, Art. 228 LT; Art. 134 cpv. 2 LIFD, Art. 142 cpv. 4 LIFD: withdrawal of the appeal renders the proceedings devoid of object and leads to striking the case from the docket. In such a situation, absent contrary reasons, no court costs or justice fee are charged. The procedural consequence follows ex lege from the loss of a live controversy (consid. implied).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2002.53
Data decisione, Autorità: 06.05.2002, CDT
Incarto n. 80.2002.00053
Lugano 6 maggio 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 5 aprile 2002
in materia di: tassa di diffida
presentato da:
__________ __________, Arch. __________ __________ __________,
preso atto che con lettera del 1° maggio 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 appeal should still be decided after the withdrawal.
The appeal had become moot and was struck from the docket.
Once the appellant declared the withdrawal, there was no longer any live dispute to adjudicate.
Whether costs or court fees should be charged.
No court costs or justice fee were imposed.
Because the appeal was withdrawn and struck out, the court ordered no fees or costs.
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