Appeal stricken after withdrawal

80.2000.187Other CourtJan 5, 2001Dismissed

Extracted by Omnilex

Omnilex summary

In a tax appeal concerning IC/IFD 97/98, the appellant withdrew the appeal by letter of 14 December 2000. The Tax Chamber of the Court of Appeal held that the appeal had thereby become devoid of object and ordered it stricken from the docket. It further decided that no court costs or justice fees would be charged.

Omnilex headnote

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD et art. 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the matter from the docket. In such a case, the court may dispense with the levying of court costs and justice fees, where the applicable procedural provisions so permit.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2000.187

Data decisione, Autorità: 05.01.2001, CDT

Incarto n. 80.2000.00187

Lugano 5 gennaio 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 22 novembre 2000

in materia di: IC/IFD 97/98

presentato da:

  • preso atto che con lettera del 14 dicembre 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 appealwithdrawalmootnessstriking from the docketcourt costs

Extracted by Omnilex

Key legal question

Whether the appeal should be continued after the appellant's withdrawal

Extracted holding

The appeal had become moot and was removed from the docket.

Extracted reasoning

Once the appellant declared the withdrawal, the appeal no longer had an object.

Key legal question

Allocation of court costs after withdrawal

Extracted holding

No court costs or judicial fees were charged.

Extracted reasoning

The court decided not to levy any expenses or justice fee in view of the withdrawal.

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