80.2001.15•Tax appeal struck out after withdrawal
80.2001.15Other CourtJun 27, 2001Dismissed
Extracted by Omnilex
In a tax appeal concerning real estate profits tax, the appellant withdrew the appeal by letter of 6 June 2001. The Tax Chamber of the Court of Appeal held that the withdrawal rendered the proceedings moot and ordered the appeal struck from the docket. It further decided that no court costs or justice fee would be levied.
Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of appeal and mootness of proceedings. Where the appellant withdraws the remedy, the appeal loses its object and is to be struck from the docket. In such circumstances, the court may dispense with the levying of judicial costs and fees.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2001.15
Data decisione, Autorità: 27.06.2001, CDT
Incarto n. 80.2001.00015
Lugano 27 giugno 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 27 dicembre 2000
in materia di: IMPOSTA SUGLI UTILI IMMOBILIARI
presentato da:
__________ __________, __________ __________, rappr. da: __________. __________, __________ __________,
preso atto che con lettera del 6 giugno 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
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 appeal should be dismissed as moot after withdrawal
The appeal was struck from the docket because the withdrawal made it moot.
Once the appellant’s representative withdrew the appeal, the proceeding no longer had an object.
Whether court fees or justice fees should be charged
No court fees or justice fees were levied.
The court decided not to impose costs in view of the withdrawal and striking-out of the appeal.
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