80.2001.109•Tax appeal struck off after withdrawal
80.2001.109Autre juridiction14 sept. 2001Withdrawn
Extrait par Omnilex
The taxpayer filed a tax appeal in matters of cantonal and federal income tax for 1999/2000, then withdrew it by letter of 31 August 2001. The Tax Chamber of the Appellate Court held that the withdrawal rendered the appeal moot and ordered it struck from the docket. It further decided that no court costs or justice fees would be charged.
Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of appeal and absence of object: where the appellant withdraws the remedy, the appellate proceedings become devoid of subject matter and are to be removed from the docket. In such circumstances the court may dispense with costs and justice fees according to the applicable cantonal and federal rules.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2001.109
Data decisione, Autorità: 14.09.2001, CDT
Incarto n. 80.2001.00109
Lugano 14 settembre 2001
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 luglio 2001
in materia di: IC/IFD 99/00
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 31 agosto 2001 il 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 removed from the docket after the appellant's withdrawal.
Yes. The appeal was struck off the docket because it had been withdrawn and was therefore without object.
The appellant stated in a letter that the appeal was withdrawn; as a result, the proceeding lacked any remaining subject matter.
Whether court fees or justice fees should be charged despite the withdrawal.
No. No court costs or justice fees were levied.
Given the withdrawal and the resulting termination of the case, the court decided not to impose costs.
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