80.1998.262•Tax appeal struck out after withdrawal
80.1998.262Autre juridiction19 juil. 2000Withdrawn
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The Tax Chamber of the Ticino Court of Appeal dealt with an appeal concerning the land register entry fee. By letter of 10 July 2000, the appellant's representative withdrew the appeal. The court held that the proceedings had therefore become devoid of object and ordered the case struck from the docket. It also ordered that no court costs or justice fee be charged.
Tax procedure; withdrawal of appeal and mootness. Where the appellant withdraws the appeal, the dispute loses its object and the appellate court strikes the matter from the docket. In such a situation, the court may dispose of the proceedings without levying court costs or a justice fee, as the case is terminated for want of a live controversy (consid. implicit).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.262
Data decisione, Autorità: 19.07.2000, CDT
Incarto n. 80.1998.00262
Lugano 19 luglio 2000
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 21 ottobre 1998
in materia di: tassa di iscrizione a RF
presentato da:
__________ __________, __________ __________, rappr. da: avv. __________. __________, __________ __________,
preso atto che con lettera del 10 luglio 2000 il rappresentante della 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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Extrait par Omnilex
Whether the tax appeal should be continued after the appellant withdrew it.
The appeal became moot after withdrawal and was struck from the docket.
Once the representative declared withdrawal, there was no longer a live dispute to decide.
Whether court costs or a justice fee should be charged.
No court costs and no justice fee were levied.
The court ordered the matter removed from the docket without costs.
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