Appeal struck out after withdrawal in tax matter

80.2003.80Übriges Gericht08.09.2003Withdrawn

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Omnilex-Zusammenfassung

The Ticino Administrative Tax Chamber dealt with an appeal in IC/IFD 2001/2002. By letter of 25 August 2003, the appellant’s representative withdrew the appeal. The court held that the filing had thereby become moot and ordered the case struck from the docket. It also decided that no costs or justice fee would be charged.

Omnilex-Regeste

Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD: where the appellant withdraws the appeal, the proceedings become devoid of object and the appeal is struck from the roll. In such a procedural discontinuance, the court may refrain from levying costs or justice fees.

Gesamter Gesetzestext

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2003.80

Data decisione, Autorità: 08.09.2003, CDT

Incarto n. 80.2003.80

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 13 giugno 2003

in materia di: IC/IFD 2001/2002 intermedia

presentato da:


rappr. da:

  • preso atto che con lettera del 25 agosto 2003, la rappresentante della ricorrente 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

  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 appealwithdrawalmootnessstriking outcourt costs

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Kernrechtsfrage

Whether the appeal should still be examined after withdrawal by the appellant

Extrahierter Entscheid

No. The withdrawal rendered the appeal without object, so it had to be removed from the docket.

Extrahierte Begründung

Once the appellant declared withdrawal, the challenge became moot and there was no remaining subject for adjudication.

Kernrechtsfrage

Whether court costs or justice fees should be charged

Extrahierter Entscheid

No costs or justice fee were levied.

Extrahierte Begründung

The court decided not to impose any procedural charges in light of the withdrawal and striking out.

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