Tax appeal withdrawn and removed from the docket

80.2000.153Other CourtSep 19, 2000Dismissed

Extracted by Omnilex

Omnilex summary

In a written tax appeal proceeding concerning IC/IFD 95/96, 97/98 and 99/00, the appellant withdrew the appeal by letter of 11 September 2000. The Tax Chamber of the Court of Appeal held that the appeal had become moot and ordered it stricken from the docket. It also decided that no court costs and no justice fee would be collected.

Omnilex headnote

Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of appeal in tax proceedings. If the appellant withdraws the appeal, the legal dispute becomes moot and the appellate court strikes the case from the docket. In the absence of a live controversy, the court may order that neither costs nor a justice fee be levied (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2000.153

Data decisione, Autorità: 19.09.2000, CDT

Incarto n. 80.2000.00153

Lugano 19 settembre 2000

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 31 agosto 2000

in materia di: IC/IFD 95/96, 97/98, 99/00

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del l'11 settembre 2000 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 appealwithdrawalmootnessdocket removalcourt costsjustice fee

Extracted by Omnilex

Key legal question

Whether the withdrawn tax appeal should be removed from the docket

Extracted holding

The appeal had become moot after withdrawal and was therefore stricken from the docket.

Extracted reasoning

Since the appellant declared the withdrawal of the appeal, there was no longer a live dispute.

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

The court ordered no allocation of costs after the withdrawal and striking of the appeal.

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