80.2002.25•Appeal withdrawn and struck off as moot
80.2002.25Other CourtMar 1, 2002Dismissed
Extracted by Omnilex
The appellant withdrew the tax appeal by letter dated 21 February 2002. The Ticino Tax Chamber of the Court of Appeal held that the appeal had become moot and ordered it struck from the docket. It further decided that no court costs and no justice fee would be charged. The decision was issued by single judge Alessandro Soldini with secretary Fiorenzo Gianinazzi.
Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD: withdrawal of an appeal renders the proceedings devoid of object; the appellate court shall strike the matter from the roll. In such a constellation, the court may refrain from charging court costs and justice fees.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2002.25
Data decisione, Autorità: 01.03.2002, CDT
Incarto n. 80.2002.00025
Lugano 1 marzo 2002
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 18 febbraio 2002
in materia di: IC/IFD 99/00
presentato da:
__________ , avv. __________ __________ -,
preso atto che con lettera del 21 febbraio 2002 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 still be decided after withdrawal
The appeal became devoid of object after withdrawal and was struck off the roll.
Once the appellant declared withdrawal, there was no longer any live dispute to adjudicate.
Court costs and justice fee after withdrawal
No court costs or justice fee were charged.
The court exercised its discretion under the cited tax and federal tax provisions to waive fees in the strike-out situation.
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