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Tax appeal struck out after withdrawal

80.1999.189Other CourtOct 8, 1999Withdrawn

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Extracted by Omnilex

Omnilex summary

The Ticino Tax Chamber decided on an appeal against a disciplinary fine. The appellant withdrew the appeal by letter of 4 October 1999. The court held that the proceeding had become moot and ordered the appeal struck from the docket. It also ordered that no court costs or justice fee be collected.

Omnilex headnote

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 and art. 142 cpv. 4 LIFD; withdrawal of appeal and mootness: where the appellant withdraws the appeal, the proceeding loses its object and is to be struck from the docket. In such a situation, the court may dispense with costs and justice fee as provided by the applicable tax procedural rules (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1999.189

Data decisione, Autorità: 08.10.1999, CDT

Incarto n. 80.99.00189

Lugano 8 otobre 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 22 settembre 1999

in materia di: multa disciplinare

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 4 ottobre 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

taxationappeal withdrawalmootnessdisciplinary finecost waiver

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeal should be struck out after the appellant withdrew it.

Extracted holding

The appeal became moot after withdrawal and was struck from the docket.

Extracted reasoning

Once the appellant declared withdrawal, the complaint no longer had a subject matter to decide.

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