Tax appeal withdrawn and struck from the docket

80.1999.120Other CourtJul 5, 1999Withdrawn

Extracted by Omnilex

Omnilex summary

In a tax appeal concerning IC/IFD 99/00, the appellant informed the court by letter of 21 June 1999 that it was withdrawing the appeal. The Camera di diritto tributario of the Ticino Court of Appeal held that the appeal had thus become without object and ordered it struck from the docket. The court also decided that no costs and no justice fee would be charged.

Omnilex headnote

Art. 207 cpv. 2 LT, art. 228 LT; art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD: withdrawal of an appeal; mootness and removal from the docket. Where the appellant expressly withdraws the remedy, the court notes the loss of subject matter and strikes the proceeding from the docket. In such procedural termination, costs and justice fees may be waived according to the circumstances.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1999.120

Data decisione, Autorità: 05.07.1999, CDT

Incarto n. 80.99.00120

Lugano 5 luglio 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 26 maggio 1999

in materia di: IC/IFD 99/00

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 21 giugno 1999 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

tax appealwithdrawalmootnessstriking from docketcost waiver

Extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after withdrawal

Extracted holding

The appeal had become moot following the appellant's withdrawal and was struck from the docket.

Extracted reasoning

The court took note of the written withdrawal and concluded that the challenge no longer had an object.

Key legal question

Whether court costs or a justice fee should be charged

Extracted holding

No costs and no justice fee were levied.

Extracted reasoning

Given the withdrawal and procedural outcome, the court ordered that no costs be taken.

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