80.2003.84•Appeal struck out after withdrawal in inheritance tax case
80.2003.84Other CourtAug 8, 2003Dismissed
Extracted by Omnilex
In an inheritance tax appeal, the appellant withdrew the appeal by letter of 25 July 2003. The Tax Chamber of the Cantonal Court of Appeal held that the withdrawal rendered the appeal moot and ordered it struck from the docket. It further decided that no court costs or judicial fee would be charged.
Art. 207 cpv. 2 and 228 LT; Art. 134 cpv. 2 and 142 cpv. 4 LIFD: where an appeal is withdrawn, the proceeding loses its object and is to be removed from the docket. In such a situation, the court may dispense with the collection of costs and judicial fees. The dispositive consequence of mootness following withdrawal is procedural striking-out rather than a substantive determination on the merits (consid. 1-2).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2003.84
Data decisione, Autorità: 08.08.2003, CDT
Incarto n. 80.2003.84
Lugano 8 agosto 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 18 giugno 2003
in materia di: Imposta di successione
presentato da:
__________ __________,
rappr. da: avv. __________ __________, __________
preso atto che con lettera del 25 luglio 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 appeal should be struck from the docket after withdrawal
Because the appellant withdrew the appeal, the proceeding became moot and the appeal was struck from the docket.
The withdrawal removed the subject matter of the appeal, leaving no live dispute to decide.
Allocation of costs and court fees after withdrawal
No court costs or judicial fee were levied.
Given the withdrawal and the resulting lack of object, the court ordered no expenses.
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