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Tax appeal struck out after withdrawal

80.2001.22Other CourtFeb 26, 2001Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

The taxpayer appealed in tax matters concerning IC/IFD 97/98 and 99/00, but withdrew the appeal on 20 February 2001. The Camera di diritto tributario therefore held that the proceeding had become moot and struck the appeal from the docket. It also ordered that no court costs or judicial fees be levied.

Omnilex headnote

Withdrawal of the appeal renders the proceeding devoid of object; the appellate court strikes the matter from the docket. In such a situation, and absent any contrary indication, no court costs or judicial fees are levied (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.22

Data decisione, Autorità: 26.02.2001, CDT

Incarto n. 80.2001.00022

Lugano 26 febbraio 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 9 febbraio 2001

in materia di: IC/IFD 97/98 e 99/00

presentato da:

__________ __________, __________. __________ __________,

  • preso atto che con scritto 20 febbraio 2001 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 outcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should be removed from the docket after withdrawal

Extracted holding

The appeal was struck out because the appellant withdrew it and the proceeding had therefore become moot.

Extracted reasoning

Once the appellant declared withdrawal, there was no longer any object for the court to decide.

Key legal question

Whether court costs and judicial fees should be charged

Extracted holding

No costs or judicial fees were levied.

Extracted reasoning

The court decided not to impose any court expenses following the withdrawal.

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