80.2002.87•Tax appeal withdrawn and struck from docket
80.2002.87Übriges Gericht24.09.2002Dismissed
Von Omnilex extrahiert
The taxpayer withdrew the appeal by letter of 12 September 2002. The Ticino Tax Chamber therefore held that the appeal had become moot and ordered it struck from the docket. It further decided that no court costs and no justice fees would be charged.
Tax appeal withdrawn; mootness and removal from the docket; costs. When the appellant withdraws the appeal, the proceeding loses its object and is to be struck from the docket. In such circumstances, the court may order that no court costs or justice fees be levied, depending on the applicable cantonal and federal tax procedural provisions (consid. not specified).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2002.87
Data decisione, Autorità: 24.09.2002, CDT
Incarto n. 80.2002.00087
Lugano 24 settembre 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 21 maggio 2002
in materia di: IC/IFD 01/02
presentato da:
__________ __________, __________,
preso atto che con lettera del 12 settembre 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Whether the withdrawn tax appeal should still be examined on the merits.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 appellant withdrew the appeal, it became devoid of subject matter and was removed from the docket.
The court noted the withdrawal and held that the proceedings had become moot.
Whether court fees or justice fees should be charged after the withdrawal.
No fees or justice fees were imposed.
The decree expressly ordered that neither costs nor justice fees be collected.
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