80.2000.173•Tax appeal struck out after withdrawal
80.2000.173Autre juridiction6 mai 2003Withdrawn
Extrait par Omnilex
In a tax appeal concerning a guarantee request for the years 1993-1998, the appellant's representative informed the court on 14 April 2003 that the appeal was withdrawn. The Camera di diritto tributario held that the appeal had thus become devoid of object and ordered it struck from the rolls. It further decided that no court costs or justice fee would be levied and that the advance on costs paid would be refunded.
Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD; withdrawal of the appeal and loss of subject matter. When the appellant withdraws the remedy, the appellate court strikes the proceeding from the docket as moot. In such a case, no costs are levied and the advance on costs is to be refunded, unless a special statutory basis provides otherwise.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2000.173
Data decisione, Autorità: 06.05.2003, CDT
Incarto n. 80.2000.173
Lugano 6 maggio 2003
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 26 ottobre 2000
in materia di: richiesta di garazia per imposte dal 1993 al 1998
presentato da:
__________ , __________ -
rappr. da: studio legale __________ __________ __________, __________ __________
preso atto che con lettera del 14 aprile 2003 il rappresentante del 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.
Viene restituito l'anticipo sepese versato.
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 removed from the docket after withdrawal.
Yes. Once the appellant's representative withdrew the appeal, the case became moot and had to be struck from the rolls.
The court noted the withdrawal letter of 14 April 2003 and held that the appeal had therefore lost its object.
How costs and the advance payment should be handled after withdrawal.
No court costs or justice fee were levied, and the paid advance on costs was refunded.
Because the proceeding was struck out after withdrawal, the court ordered no costs and restitution of the advance.
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