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Tax appeal struck out after withdrawal

80.2001.79Other CourtDec 17, 2001Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

In a tax appeal concerning IC/IFD 99/00, the appellant withdrew the recourse by letter of 7 December 2001. The Tax Chamber of the Cantonal Court of Appeal held that, as a result, the appeal had become moot and ordered it struck from the docket. The court further decided that no costs or judicial fee would be charged.

Omnilex headnote

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the case from the roll. Where the recourse is withdrawn, the court does not proceed to a merits determination; it confines itself to a procedural discontinuance and may waive costs in accordance with the applicable cantonal and federal provisions.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.79

Data decisione, Autorità: 17.12.2001, CDT

Incarto n. 80.2001.00079

Lugano 17 dicembre 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 28 maggio 2001

in materia di: IC/IFD 99/00

presentato da:

__________ __________ -__________, __________ __________ __________ __________,

  • preso atto che con lettera del 7 dicembre 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.

  3. 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 appealwithdrawalmootnessstruck outcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after the appellant's withdrawal.

Extracted holding

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

Extracted reasoning

Because the appellant expressly withdrew the appeal, there was no longer any subject matter to decide.

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