80.1998.289•Tax appeal withdrawn and struck from the docket
80.1998.289Other CourtSep 27, 1999Withdrawn
Extracted by Omnilex
In a tax appeal concerning IC/IFD 1997/1998, the appellant withdrew the appeal by letter dated 17 September 1999. The Chamber of tax law of the Ticino Court of Appeal noted that the dispute had become moot and ordered the appeal struck from the docket. It also ordered that no court costs or justice fees be collected.
Art. 207 cpv. 2 LT, 228 LT; art. 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of the appeal and procedural consequences. If the appellant withdraws the appeal, the proceeding becomes devoid of object and is struck from the docket. In such a situation, the court may order that no court fees or justice fees be levied, depending on the applicable cantonal and federal cost provisions.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.289
Data decisione, Autorità: 27.09.1999, CDT
Incarto n. 80.98.00289
Lugano 27 settembre 1999
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 ottobre 1998
in materia di: IC/IFD 97/98
presentato da:
__________ , __________ - __________, rappr. da: __________ __________ __________, __________ __________ __________,
preso atto che con lettera del 17 settembre 1999 la rappresentante del 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
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 tax appeal should still be examined after the appellant withdrew it.
The appeal had become moot and was removed from the docket.
Once the representative declared the withdrawal, there was no longer a live dispute to decide.
Whether court fees or justice fees should be charged after withdrawal of the appeal.
No court fees or justice fees were imposed.
The court ordered that no costs be levied in view of the withdrawal and the procedural outcome.
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