80.1998.234•Appeal struck out after withdrawal in disciplinary fine case
80.1998.234Other CourtOct 15, 1998Dismissed
Extracted by Omnilex
In a tax disciplinary fine matter, the appellant withdrew the appeal by letter dated 13 October 1998. The Tax Chamber of the Court of Appeal of Ticino held that the appeal had thereby become moot and struck it from the docket. It further ordered that no court costs or justice fees be charged.
Art. 207 cpv. 2 LT, Art. 228 LT, Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings devoid of object and leads to striking the case from the roll. Where the appeal is withdrawn before adjudication, the appellate court does not decide the merits but merely takes note of the withdrawal and terminates the proceedings. In the absence of an adverse decision on the merits, no court costs or justice fees are levied if the court so orders.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.234
Data decisione, Autorità: 15.10.1998, CDT
Incarto n. 80.98.00234
Lugano 15 ottobre 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 19 settembre 1998
in materia di: multa disciplinare
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 13 ottobre 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 appeal should be entered into after the appellant withdrew it
The appeal had become moot after withdrawal and was struck from the docket.
Because the appellant expressly withdrew the appeal, the proceeding no longer had any subject matter.
Whether court costs or justice fees should be levied
No costs or justice fees were charged.
The court ordered neither court costs nor a justice fee.
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