80.2002.50•Tax appeal struck out after withdrawal
80.2002.50Other CourtApr 16, 2002Withdrawn
Extracted by Omnilex
The taxpayers appealed in a 2000 cantonal income tax matter but withdrew the appeal by letter of 13 April 2002. The Tax Chamber of the Court of Appeal held that the withdrawal rendered the proceeding moot and ordered the appeal removed from the docket. It also decided that no court costs or justice fee would be charged.
Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 LIFD, 142 cpv. 4 LIFD; withdrawal of appeal and mootness: where the appellant withdraws the appeal, the proceeding becomes devoid of object and is struck from the docket. In such a case, the court may order that no costs or justice fee be levied (consid. implicit).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2002.50
Data decisione, Autorità: 16.04.2002, CDT
Incarto n. 80.2002.00050
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 2 aprile 2002
in materia di: IC 2000
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 13 aprile 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 tax appeal should remain pending after withdrawal by the appellant.
The appeal became moot after the withdrawal and was removed from the docket.
Once the appellant declared withdrawal of the appeal, there was no longer a live dispute to decide.
Whether court costs or a justice fee should be charged.
No court costs or justice fee were imposed.
Because the appeal was struck out after withdrawal, the court ordered no costs.
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