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Appeal withdrawn and struck off the list

80.2001.143Autre juridiction11 oct. 2001Withdrawn

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Résumé Omnilex

In a cantonal tax appeal, the appellant withdrew the appeal by letter dated 1 October 2001. The Camera di diritto tributario of the Ticino Court of Appeal therefore declared the appeal moot and struck it off the list. The court also ordered that no court costs or justice fee be collected.

Regeste Omnilex

Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of appeal and lack of object. Where the appellant expressly withdraws the appeal, the proceedings become moot and the appeal is struck off the docket. In such circumstances, the court may dispense with court costs and justice fees, depending on the applicable cantonal and federal cost provisions.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.143

Data decisione, Autorità: 11.10.2001, CDT

Incarto n. 80.2001.00143

Lugano 11 ottobre 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 20 settembre 2001

in materia di: IC 99/00

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 1° ottobre 2001 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 appealwithdrawalmootnessstruck outcourt costs

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the appeal should be continued after the appellant's withdrawal

Solution extraite

The appeal became moot after the withdrawal letter and had to be struck off the docket.

Motifs extraits

Since the appellant expressly withdrew the appeal, there was no longer any предмет of litigation.

Question juridique clé

Whether court fees or justice fees should be charged

Solution extraite

No court costs or justice fee were charged.

Motifs extraits

In light of the withdrawal and the procedural circumstances, the court ordered that no fees be levied.

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