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Tax appeal struck off after withdrawal

80.2000.108Other CourtJul 6, 2001Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

The appellant withdrew a tax appeal concerning IC/IFD 1997/1998 by letter of 3 July 2001. The Camera di diritto tributario of the Tribunal d'appello held that the proceeding had thus become moot and ordered the appeal struck from the docket. It further decided that no court costs or justice fees would be collected.

Omnilex headnote

Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD: if the appellant withdraws the appeal, the proceeding becomes devoid of object and is struck off the rolls. In such a case, the court may dispense with the collection of costs and justice fees. The procedural consequence follows directly from the withdrawal and does not require a merits examination (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2000.108

Data decisione, Autorità: 06.07.2001, CDT

Incarto n. 80.2000.00108

Lugano 6 luglio 2001

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 giugno 2000

in materia di: IC/IFD 97/98

presentato da:

__________ __________, __________ __________, rappr. da: avv. __________. __________, __________ __________,

  • preso atto che con lettera del 3 luglio 2001 il 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

  1. Il ricorso é stralciato dai ruoli.

  2. 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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Keywords

tax appealwithdrawalmootnessstruck offcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should continue after the appellant withdrew it.

Extracted holding

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

Extracted reasoning

Once the appellant's representative declared withdrawal, the challenge no longer had any object.

Key legal question

Whether court fees or justice fees should be charged.

Extracted holding

No court costs or justice fees were levied.

Extracted reasoning

Given the withdrawal and the striking-off of the appeal, the court decided not to impose any fees.

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