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Tax appeal withdrawn and struck off the roll

80.1998.217Autre juridiction29 sept. 1998Withdrawn

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Extrait par Omnilex

Résumé Omnilex

The taxpayer appealed in a combined cantonal/federal tax matter (IC/IFD 97/98) but withdrew the appeal by letter of 22 September 1998. The Tax Chamber of the Cantonal Court held that the appeal had thereby become moot and ordered it struck off the roll. It also ordered that no court costs or justice fee be charged.

Regeste Omnilex

Art. 207 cpv. 2 LT, Art. 228 LT; Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD: if an appeal is withdrawn, the proceedings lose their object and the case is to be removed from the docket. In such a procedural termination, the court may dispense with the collection of judicial costs and fees. The dispositive consequence of withdrawal is not a merits adjudication but a procedural striking-out (consid. implied).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1998.217

Data decisione, Autorità: 29.09.1998, CDT

Incarto n. 80.98.00217

Lugano 29 settembre 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 3 settembre 1998

in materia di: IC/IFD 97/98

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 22 settembre 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

  1. Il ricorso é stralciato dai ruoli.

  2. Non si prelevano né spese né tassa di giustizia.

  3. 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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Mots-clés

tax appealwithdrawalmootnessstruck off the rollcourt costsjustice fee

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the appeal should be dismissed from the docket after withdrawal.

Solution extraite

Yes. Since the appeal was withdrawn, it became devoid of object and had to be struck off the roll.

Motifs extraits

The court noted the written withdrawal of 22 September 1998 and concluded that the appeal no longer had any subject matter.

Question juridique clé

Whether court costs and a justice fee should be charged.

Solution extraite

No. Neither costs nor a justice fee were imposed.

Motifs extraits

Given the withdrawal and the resulting termination of the proceedings, the court ordered no costs.

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