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Tax appeal withdrawn; case struck from docket

80.1999.2Autre juridiction27 janv. 1999Withdrawn

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Résumé Omnilex

The Tax Chamber of the Ticino Court of Appeal dealt with an appeal in IC/IFD 97/98. The appellants withdrew the appeal by letter of 18 January 1999. The court held that the matter had become moot, struck the appeal from the docket, and ordered that no court costs or justice fee be levied.

Regeste Omnilex

Art. 207 cpv. 2 LT, Art. 228 LT, Art. 134 cpv. 2 LIFD, Art. 142 cpv. 4 LIFD; withdrawal of an appeal renders the proceeding devoid of object and justifies striking the case from the docket. In such circumstances, the court may dispense with costs and justice fees when so provided by the applicable tax procedural rules.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1999.2

Data decisione, Autorità: 27.01.1999, CDT

Incarto n. 80.99.00002

Lugano 27 gennaio 1999

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 31 dicembre 1998

in materia di: IC/IFD 97/98

presentato da:

__________ e __________ __________, __________ __________, rappr. da: __________ __________, Ufficio di consulenza, __________ __________,

  • preso atto che con lettera del 18 gennaio 1999 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 appealwithdrawalmootnessstrike off docketcourt costsjustice fee

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the withdrawn tax appeal should remain pending.

Solution extraite

The appeal became moot after the withdrawal and was struck from the docket.

Motifs extraits

By letter of 18 January 1999 the appellants declared withdrawal of the appeal; therefore there was no longer a live dispute.

Question juridique clé

Whether court fees or a justice fee should be charged after withdrawal.

Solution extraite

No costs or justice fee were levied.

Motifs extraits

Given the withdrawal and the resulting absence of a substantive dispute, the court ordered no fees.

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