80.2001.41•Tax appeal struck off after withdrawal
80.2001.41Other CourtApr 6, 2001Dismissed
Extracted by Omnilex
In an appeal concerning IC/IFD 99/00, the appellant withdrew the recourse by letter of 2 April 2001. The Tax Chamber of the Court of Appeal held that the appeal had thereby become moot and ordered it struck from the docket. Applying the cited cantonal and federal tax provisions on costs in withdrawn proceedings, the court ordered that no court costs or justice fees be levied.
Arts. 207 cpv. 2 and 228 LT; arts. 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of appeal and mootness: where the appellant withdraws the tax appeal, the proceeding loses its object and is struck off the roll. In such circumstances, the court may decide that no court costs or justice fees are levied, if the applicable cost provisions so provide.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2001.41
Data decisione, Autorità: 06.04.2001, CDT
Incarto n. 80.2001.00041
Lugano 6 aprile 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 15 marzo 2001
in materia di: IC/IFD 99/00
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 2 aprile 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
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 tax appeal should be continued after the appellant withdrew it.
The appeal was no longer live and had to be removed from the docket.
Once the withdrawal was filed, the appeal lost its object and became moot.
Whether court fees and justice fees should be charged after withdrawal.
No court fees or justice fees were imposed.
The court applied the cited tax and federal direct tax provisions governing costs in withdrawn proceedings.
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