80.1997.69•Tax appeal withdrawn and struck from the roll
80.1997.69Other CourtJun 4, 1997Dismissed
Extracted by Omnilex
The Ticino Tax Chamber of the Court of Appeal dealt with a tax appeal concerning real estate gains tax. The appellant withdrew the appeal by letter of 16 May 1997. The court held that the appeal had therefore become moot, struck it from the docket, and ordered that no costs or justice fee be collected.
Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD: withdrawal of an appeal renders the proceedings devoid of object; the appellate court must strike the case from the roll. In the absence of a substantive decision, no court costs or justice fee are levied, unless the applicable rules provide otherwise. The discontinuance is a procedural order and does not decide the merits of the tax assessment (consid. implied).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1997.69
Data decisione, Autorità: 04.06.1997, CDT
Incarto n. 80.97.00069
Lugano 4 giugno 1997
In nome della Repubblica e Cantone del Ticino
La Camera di diritto tributario del Tribunale d'appello
composta dai giudici:
Alessandro Soldini, presidente, Stefano Bernasconi, Lorenzo Anastasi
Il segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 29 aprile 1997
in materia di: imposta sugli utili immobiliari
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 16 maggio 1997 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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Extracted by Omnilex
Whether the withdrawn tax appeal should be removed from the docket and costs charged.
Because the appeal was withdrawn, the proceeding had become moot and the appeal was struck from the roll; no court fees or justice fee were levied.
The withdrawal of the appeal deprived the proceedings of their object, so the court discontinued the case and ordered no costs.
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