80.2003.66•Appeal withdrawn and struck from the docket
80.2003.66Übriges Gericht28.05.2003Dismissed
Von Omnilex extrahiert
In a second-instance tax case concerning real-estate capital gains tax, the appellants' representative withdrew the appeal by letter of 28 May 2003. The Tax Chamber of the Court of Appeal held that the proceedings had become devoid of object and ordered the appeal struck from the docket. It further ordered that no court costs and no justice fee be levied.
Withdrawal of an appeal renders the proceedings moot; the appellate court shall strike the case from the docket. Where the appeal is withdrawn, the court may order that no court costs or justice fee be charged, in particular when the procedural situation so warrants (consid. implicit).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2003.66
Data decisione, Autorità: 28.05.2003, CDT
Incarto n. 80.2003.66
Lugano 28 maggio 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 22 maggio 2003
in materia di: imposta sugli utili immobiliari
presentato da:
__________, __________ __________ 2. __________ __________, __________ __________ tutti rappr. da: __________ __________
preso atto che con lettera del 28 maggio 2003 la rappresentante dei ricorrenti 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 continue after withdrawal by the appellants' representative
The appeal became devoid of object after withdrawal and was struck from the docket.
The court noted the written withdrawal of the appeal and held that the proceeding had therefore lost its subject matter.
Whether court costs or justice fees should be charged after withdrawal
No costs and no justice fee were levied.
Given the withdrawal and removal from the docket, the court ordered that no fees be collected.
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