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Tax appeal struck out after withdrawal

80.2001.15Autre juridiction27 juin 2001Dismissed

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Résumé Omnilex

In a tax appeal concerning real estate profits tax, the appellant withdrew the appeal by letter of 6 June 2001. The Tax Chamber of the Court of Appeal held that the withdrawal rendered the proceedings moot and ordered the appeal struck from the docket. It further decided that no court costs or justice fee would be levied.

Regeste Omnilex

Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of appeal and mootness of proceedings. Where the appellant withdraws the remedy, the appeal loses its object and is to be struck from the docket. In such circumstances, the court may dispense with the levying of judicial costs and fees.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.15

Data decisione, Autorità: 27.06.2001, CDT

Incarto n. 80.2001.00015

Lugano 27 giugno 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 27 dicembre 2000

in materia di: IMPOSTA SUGLI UTILI IMMOBILIARI

presentato da:

__________ __________, __________ __________, rappr. da: __________. __________, __________ __________,

  • preso atto che con lettera del 6 giugno 2001 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

  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

taxationwithdrawalmootnessreal estate profits taxcourt costs

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the appeal should be dismissed as moot after withdrawal

Solution extraite

The appeal was struck from the docket because the withdrawal made it moot.

Motifs extraits

Once the appellant’s representative withdrew the appeal, the proceeding no longer had an object.

Question juridique clé

Whether court fees or justice fees should be charged

Solution extraite

No court fees or justice fees were levied.

Motifs extraits

The court decided not to impose costs in view of the withdrawal and striking-out of the appeal.

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