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Appeal withdrawn in tax reminder fee case

80.2000.170Autre juridiction7 nov. 2000Dismissed

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Résumé Omnilex

The taxpayer appealed against a reminder fee, but then withdrew the appeal by letter. The Tax Chamber of the Court of Appeal held that the appeal had become moot and ordered it struck from the docket. It also decided that no court costs and no justice fee would be levied.

Regeste Omnilex

Withdrawal of an administrative tax appeal renders the proceeding devoid of object; the appellate court may strike the case from the docket. In such circumstances, and absent contrary grounds, no court costs or justice fee are levied (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2000.170

Data decisione, Autorità: 07.11.2000, CDT

Incarto n. 80.2000.00170

Lugano 7 novembre 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 10 ottobre 2000

in materia di: tassa di diffida

presentato da:

__________ __________, __________. __________ __________,

  • preso atto che con lettera del 26 ottobre 2000 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.

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 appealwithdrawalmootnessdocket removalcourt costs

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the appeal should be removed from the docket after withdrawal and become moot.

Solution extraite

Yes. The withdrawal made the appeal moot, so it was stricken from the docket.

Motifs extraits

Because the appellant expressly withdrew the appeal, the court considered the challenge devoid of object.

Question juridique clé

Whether court costs or a justice fee should be charged.

Solution extraite

No costs or justice fee were levied.

Motifs extraits

In view of the termination after withdrawal, the court ordered no costs and no justice fee.

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