80.2002.28•Tax appeal struck out after withdrawal
80.2002.28Other CourtApr 16, 2002Dismissed
Extracted by Omnilex
The Ticino Tax Chamber dealt with an appeal in IC/IFD 01/02. After the appellant’s representative withdrew the appeal by letter of 3 April 2002, the court held that the case had become moot and ordered the appeal struck from the docket. It further decided that no court costs or justice fee would be charged.
Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 e art. 142 cpv. 4 LIFD; withdrawal of an appeal renders the proceedings devoid of object and justifies striking the case from the docket. In such a situation, the court may waive the levy of judicial costs and fees, as no substantive adjudication remains to be made.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2002.28
Data decisione, Autorità: 16.04.2002, CDT
Incarto n. 80.2002.00028
Lugano 16 aprile 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 22 febbraio 2002
in materia di: IC/IFD 01/02
presentato da:
__________ __________, __________ __________, rappr. da: . __________ -, __________ __________,
preso atto che con scritto del 3 aprile 2002 la rappresentante del ricorrente 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
| Informazioni legali | Requisiti minimi | Contatta il webmaster
Extracted by Omnilex
Whether the tax appeal should be struck out after withdrawal.
The appeal became devoid of object after the withdrawal and was struck out of the docket.
Once the appellant withdrew the appeal, there was no longer a live controversy to decide.
Whether court fees should be charged despite the withdrawal.
No court costs or justice fee were levied.
Because the appeal was struck out following withdrawal, the court decided not to impose costs.
Connect Omnilex to search the legal corpus from your AI assistant.