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Tax appeal struck out after withdrawal

80.2000.178Other CourtMar 13, 2002Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

In a tax case concerning a request for security, the appellant withdrew the appeal by letter of 5 March 2002. The Chamber of tax law of the Ticino Court of Appeal held that the appeal had become without object and ordered it struck from the docket. Court fees and costs totalling CHF 200 were imposed on the appellant.

Omnilex headnote

Art. 207 cpv. 2 e 228 LT; art. 134 cpv. 2 e 142 cpv. 4 LIFD: withdrawal of an appeal renders the proceedings moot and justifies striking the case from the docket. Upon withdrawal, the court may allocate the procedural costs to the appellant according to the applicable tax procedural rules.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2000.178

Data decisione, Autorità: 13.03.2002, CDT

Incarto n. 80.2000.00178

Lugano 13 marzo 2002

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 9 novembre 2000

in materia di: richiesta di garanzia IC 94, 95, 96, 97, 98.

presentato da:

__________ __________, __________ __________, rappr. da: St .leg. __________ __________ __________, __________ __________,

  • preso atto che con lettera del 5 marzo 2002 il rappresentante della 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. La tassa di giustizia e le spese in complessivi fr. 200.-- sono a carico della ricorrente.

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 outcourt costssecurity request

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the withdrawn tax appeal should be removed from the docket

Extracted holding

The appeal had become moot because the appellant withdrew it, so it was struck out of the court register.

Extracted reasoning

Once the representative declared withdrawal, there was no longer a live dispute to decide.

Key legal question

Who bears the court fee and costs after withdrawal

Extracted holding

The appellant must pay court fees and costs of CHF 200.

Extracted reasoning

The withdrawal led the court to charge the appellant with the procedural costs.

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