Appeal withdrawn; case struck from the roll

80.1998.199Other CourtSep 8, 1998Withdrawn

Extracted by Omnilex

Omnilex summary

The Ticino Administrative Tax Chamber dealt with an appeal against a disciplinary fine. After the appellants informed the court by letter of 2 September 1998 that they were withdrawing the appeal, the court held that the matter had become moot and struck the case from the roll. It further ordered that no court costs or justice fee be charged.

Omnilex headnote

Withdrawal of appeal; case becomes moot and is struck from the roll; no costs: where the appellant expressly withdraws the remedy, the proceeding loses its object and is to be removed from the docket. In such a situation, the court may dispense with costs and justice fees, depending on the applicable cantonal and federal rules (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1998.199

Data decisione, Autorità: 08.09.1998, CDT

Incarto n. 80.98.00199

Lugano 8 settembre 1998

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 10 agosto 1998

in materia di: multa disciplinare

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 2 settembre 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

  1. Il ricorso é stralciato dai ruoli.

  2. Non si prelevano né spese né tassa di giustizia.

  3. 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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Keywords

withdrawalmootnessstriking from the rolltax appealdisciplinary finecourt costs

Extracted by Omnilex

Key legal question

Whether the appeal should remain pending after withdrawal by the appellants.

Extracted holding

The appeal had become without object due to the withdrawal and was therefore struck from the roll.

Extracted reasoning

Once the appellants expressly withdrew the appeal, there was no longer a live dispute for the court to decide.

Key legal question

Whether court fees or justice fees should be charged after the withdrawal.

Extracted holding

No costs or justice fee were levied.

Extracted reasoning

The court ordered that neither costs nor a justice fee be collected in light of the withdrawal.

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