80.2003.131•Tax guarantee appeal withdrawn and struck out
80.2003.131Other CourtOct 3, 2003Withdrawn
Extracted by Omnilex
In a tax matter concerning a request for security for communal and cantonal taxes, the appellant's representative informed the court on 2003-09-29 that the appeal was withdrawn. The Camera di diritto tributario therefore held that the appeal had become devoid of object and ordered it struck from the docket. The court further decided that no court costs or justice fee would be charged.
Art. 207 cpv. 2 and 228 LT; Art. 134 cpv. 2 and 142 cpv. 4 LIFD: where the appellant withdraws the appeal, the proceeding becomes moot and the court strikes the case from the docket. In such a situation, no fees or justice charges are levied absent a contrary basis. The dispositive order is limited to removal from the roll and allocation of costs, without any determination on the merits (consid. not stated).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2003.131
Data decisione, Autorità: 03.10.2003, CDT
Incarto n. 80.2003.131
Lugano 3 ottobre 2003
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 29 agosto 2003
in materia di: richiesta di garanzia per imposte comunali e cantonali
presentato da:
Rappr. da:
preso atto che con lettera del 29 settembre 2003 il 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
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Extracted by Omnilex
Whether the tax appeal should be processed after the appellant withdrew it.
The appeal had become moot after withdrawal and was struck from the docket.
The court noted the withdrawal letter of 2003-09-29 and held that the appeal therefore no longer had any object.
Whether court fees or justice fee should be charged.
No court costs or justice fee were imposed.
Given the withdrawal and the case being struck out, the court ordered no costs.
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