Tax appeal withdrawn and struck off

80.2003.159Übriges Gericht19.11.2003Dismissed

Von Omnilex extrahiert

Omnilex-Zusammenfassung

In a tax appeal concerning IC/IFD 01/02, the appellants withdrew their complaint by letter dated 17 November 2003. The Camera di diritto tributario of the Tribunale d'appello held that the appeal had become devoid of object and ordered it struck from the docket. It further decided that no court costs or judicial fee would be charged.

Omnilex-Regeste

Withdrawal of an appeal; once the appellants withdraw the remedy, the proceeding becomes devoid of object and is struck from the docket; in such a case, and where the applicable provisions so allow, no court costs or judicial fee need be levied (Art. 207 cpv. 2 LT; Art. 228 LT; Art. 134 cpv. 2 LIFD; Art. 142 cpv. 4 LIFD).

Gesamter Gesetzestext

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2003.159

Data decisione, Autorità: 19.11.2003, CDT

Incarto n. 80.2003.159

Lugano 19 novembre 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 5 novembre 2003

in materia di: IC/IFD 01/02

presentato da:

  • preso atto che con lettera del 17 novembre 2003 hanno 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 be removed from the docket after withdrawal.

Extrahierter Entscheid

The appeal became moot after the appellants withdrew it and was therefore struck from the docket.

Extrahierte Begründung

The court noted the withdrawal letter of 17 November 2003 and held that the proceeding had become devoid of object.

Kernrechtsfrage

Whether court costs or fees should be charged.

Extrahierter Entscheid

No court costs or judicial fee were levied.

Extrahierte Begründung

Given the withdrawal and the resulting lack of object, the court decided not to charge costs.

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