80.2003.108•Tax appeal withdrawn and struck from the docket
80.2003.108Übriges Gericht08.09.2003Dismissed
Von Omnilex extrahiert
In a tax appeal concerning the 2002 annual tax on extraordinary income, the appellant withdrew the appeal by letter dated 19 August 2003. The Tax Chamber of the Court of Appeal held that the proceeding had thereby become without object and ordered the appeal struck from the docket. It further decided that no costs and no 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 tax appeal renders the proceeding moot and justifies striking the case from the docket. Where the appellant withdraws the remedy, the appellate authority does not rule on the merits. In such a situation, the court may order that no court costs or justice fee be charged, depending on the applicable tax and federal direct tax provisions governing allocation of costs in withdrawn proceedings.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2003.108
Data decisione, Autorità: 08.09.2003, CDT
Incarto n. 80.2003.108
Lugano 8 settembre 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 30 luglio 2003
in materia di: Imposta annua intera sui proventi straordinari IFD 2002
presentato da:
_
preso atto che con lettera del 19 agosto 2003 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 tax appeal should remain pending after the appellant withdrew it.
The appeal had become without object after the withdrawal and had to be removed from the docket.
Once the appellant declared the withdrawal, the dispute ceased to have a live object.
Whether court costs or a justice fee should be charged.
No court costs and no justice fee were levied.
The court ordered that no fees be collected in view of the withdrawal and striking off.
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