80.1999.35•Tax appeal withdrawn and struck from the docket
80.1999.35Other CourtFeb 26, 1999Dismissed
Extracted by Omnilex
The taxpayers appealed in an IC/IFD 97/98 tax matter but withdrew the appeal by letter of 11 February 1999. The Tax Chamber of the Cantonal Court of Appeal held that the appeal had thereby become without object and ordered it struck from the docket. It further decided that no costs and no justice fee would be charged.
Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawn tax appeal becomes moot and is struck from the docket. Where the appellant withdraws the remedy, the appellate court no longer has cause to rule on the merits and merely records the removal from the roll (consid. implied). In the absence of a merits decision, the court may order that no judicial costs or justice fee be levied, according to the applicable cantonal and federal tax procedural rules.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1999.35
Data decisione, Autorità: 26.02.1999, CDT
Incarto n. 80.99.00035
Lugano 26 febbraio 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 8 febbraio 1999
in materia di: IC/IFD 97/98
presentato da:
__________ __________ -__________, __________ __________,
preso atto che con lettera dell’11 febraio 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
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 be removed from the docket after withdrawal.
Yes. Since the appeal was withdrawn, it had become moot and was struck from the roll.
The court noted the withdrawal letter and held that the remedy had thereby lost its object.
Whether court costs or a justice fee should be charged.
No costs or justice fee were levied.
The decree expressly ordered that neither costs nor a justice fee be collected.
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