80.2001.51•Tax appeal withdrawn; case struck from docket
80.2001.51Other CourtApr 6, 2001Withdrawn
Extracted by Omnilex
In a tax appeal concerning IC/IFD 99/00, the appellant withdrew the appeal by letter of 4 April 2001. The Camera di diritto tributario held that the withdrawal rendered the appeal devoid of object and ordered the case struck from the docket. It further decided that no court costs or justice fee would be levied.
Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 and art. 142 cpv. 4 LIFD; withdrawal of the tax appeal: once the appellant withdraws the remedy, the proceeding becomes moot and the appeal is struck from the docket. In such a situation, the court may order that no costs or justice fee be charged (consid. implicit).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2001.51
Data decisione, Autorità: 06.04.2001, CDT
Incarto n. 80.2001.00051
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 23 marzo 2001
in materia di: IC/IFD 99/00
presentato da:
__________ __________, __________
preso atto che con lettera del 4 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Whether the withdrawn tax appeal should still be decided on the merits
No. Because the appellant withdrew the appeal, the proceeding became moot and the case was removed from the docket.
The court noted the withdrawal letter of 4 April 2001 and held that the appeal had thereby lost its object.
Allocation of court fees and costs after withdrawal
No court fees or justice fee were charged.
Following the withdrawal and striking off the case, the court ordered that no costs be collected.
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