80.2004.22•Appeal withdrawn; proceedings struck out without costs
80.2004.22Other CourtFeb 28, 2005Withdrawn
Extracted by Omnilex
The taxpayer filed an appeal against a request for tax security for 1997-2003 and later withdrew it. The Tax Chamber of the Court of Appeal held that the withdrawal rendered the appeal moot and ordered the case struck from the docket. It also decided that no court costs or justice fee would be charged. The decision was issued by the Tax Chamber of the Ticino Court of Appeal in Lugano.
Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 and art. 142 cpv. 4 LIFD; withdrawal of an appeal before the tax court: once the appellant withdraws the remedy, the proceedings lose their object and are struck out from the docket. In such a case, absent contrary grounds, no court costs or justice fee are levied (consid. implicit).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2004.22
Data decisione, Autorità: 28.02.2005, CDT
Incarto n. 80.2004.22
Lugano 27 febbraio 2005
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 20 febbraio 2004
in materia di: richiesta di garanzia per imposte cantonali e comunali 1997 - 2003
presentato da:
RI 1 rappr. da: RA 1
preso atto che con lettera del 20 febbraio 2004 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Whether the withdrawn tax appeal should remain pending or be removed from the docket.
Because the appeal had been withdrawn, it became moot and had to be struck from the roll.
The court noted the withdrawal of the appeal and held that the challenge had therefore lost its object.
Whether court costs or a justice fee should be charged after the withdrawal.
No court costs and no justice fee were levied.
The court ordered the proceedings struck out without costs.
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