80.1998.153•Tax reminder fee appeal withdrawn; case struck from roll
80.1998.153Autre juridiction18 août 1998Dismissed
Extrait par Omnilex
The appellant, represented by counsel, filed an appeal on 30 June 1998 concerning a tax reminder fee. By letter of 6 August 1998, the appeal was withdrawn. The Ticino Administrative Court’s Tax Chamber held that the withdrawal made the appeal moot and ordered it struck from the roll. It further ordered that no court costs or justice fee be charged.
Withdrawal of an appeal renders the proceedings devoid of object; the appellate court strikes the case from the roll. In such circumstances, and absent special grounds, no court costs or justice fee are levied (Art. 207 cpv. 2 and Art. 228 LT; Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.153
Data decisione, Autorità: 18.08.1998, CDT
Incarto n. 80.98.00153
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:
__________ __________, __________ __________, rappr. da: __________ __________ __________, __________ __________,
preso atto che con lettera del 6 agosto 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 against the tax reminder fee should be dealt with after withdrawal.
The appeal became moot after withdrawal and was struck from the roll.
Once the appellant declared withdrawal of the appeal, there was no remaining предмет for adjudication.
Whether court costs or a justice fee should be charged.
No court costs or justice fee were levied.
In the circumstances of the withdrawal and striking off, the court ordered that no fees be taken.
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