Tax appeal withdrawn and struck from the docket

80.2002.68Other CourtMay 28, 2002Dismissed

Extracted by Omnilex

Omnilex summary

The Ticino tax chamber dealt with an appeal in IC/IFD 99/00-01/02. After the appellants withdrew the appeal by letter of 17 May 2002, the court held that the case had become moot and ordered it struck from the docket. It also decided that no court costs or justice fee would be charged.

Omnilex headnote

Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD: where an appeal is expressly withdrawn, the proceedings become devoid of object and the case is removed from the docket. In such a situation, the court may dispense with court costs and justice fees.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2002.68

Data decisione, Autorità: 28.05.2002, CDT

140

Incarto n. 80.2002.00068

Lugano 28 maggio 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 19 aprile 2002

in materia di: IC/IFD 99/00 - 01/02

presentato da:

__________ & __________ __________, __________ __________,

  • preso atto che con lettera del 17 maggio 2002 hanno 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.

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 from the docketcourt costsjustice fee

Extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after the appellants withdrew it.

Extracted holding

The appeal became moot after withdrawal and was struck from the docket.

Extracted reasoning

Because the appellants expressly declared that they were withdrawing the appeal, there was no longer a live dispute to decide.

Key legal question

Whether court costs or a justice fee should be charged.

Extracted holding

No court costs or justice fee were levied.

Extracted reasoning

In light of the withdrawal and the resulting lack of object, the court ordered no fees or costs.

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