80.1998.150•Tax complaint struck off after withdrawal
80.1998.150Autre juridiction18 août 1998Withdrawn
Extrait par Omnilex
The Ticino Tax Chamber of the Court of Appeal dealt with a 30 June 1998 appeal concerning a tax reminder fee. By letter of 6 August 1998, the appellants withdrew the appeal. The court held that the case had therefore become moot and ordered the matter struck from the docket. It also decided that no costs or judicial fee would be charged.
Appeal withdrawal renders the proceedings devoid of object; the appellate court shall strike the matter from the roll. Where the appeal is withdrawn and the case is moot, no court costs or judicial fee need be levied, subject to the applicable cantonal and federal provisions (consid. 1-2).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.150
Data decisione, Autorità: 18.08.1998, CDT
Incarto n. 80.98.00150
Lugano 18 agosto 1998
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 30 giugno 1998
in materia di: tassa di diffida
presentato da:
__________ e __________ __________, __________ __________, rappr. da: __________ __________ __________, __________ __________,
preso atto che con lettera del 6agosto 1998 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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Extrait par Omnilex
Whether the appeal had to be decided after the appellants withdrew it
The appeal was struck from the docket because the withdrawal rendered the proceedings moot.
Once the appellants declared withdrawal, the challenge no longer had an object; therefore the court ordered the case removed from the roll.
Whether court costs or a judicial fee should be charged
No costs or court fee were imposed.
Given the withdrawal and resulting termination of the proceedings, the court waived both costs and the judicial fee.
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