80.1998.151•Tax appeal withdrawn and struck from the docket
80.1998.151Other CourtAug 18, 1998Withdrawn
Extracted by Omnilex
The Ticino Tax Chamber dealt with an appeal concerning a warning fee. After the appellant withdrew the appeal by letter of 6 August 1998, the court held that the case had become moot and struck it from the docket. It also ordered that no court costs and no justice fee be collected.
Art. 207 cpv. 2 LT, 228 LT; art. 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the case from the docket. In such circumstances, the court may waive costs and justice fees, depending on the procedural outcome and the applicable cantonal/federal provisions.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.151
Data decisione, Autorità: 18.08.1998, CDT
Incarto n. 80.98.00151
Lugano 18 agosto1998
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 giugno 1998
in materia di: tassa di diffida
presentato da:
__________ __________ __________, __________ __________, rappr. da: __________ __________ __________, __________ __________,
preso atto che con lettera del 6 agosto 1998 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Whether the withdrawn tax appeal should remain pending
The appeal had become devoid of object after the withdrawal and was removed from the docket.
Once the appellant declared withdrawal, there was no longer a live dispute to decide.
Whether court costs or a justice fee should be charged
No court costs and no justice fee were levied.
Given the withdrawal and the procedural outcome, the court dispensed with costs.
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