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Tax appeal struck from the roll after withdrawal

80.2001.151Autre juridiction1 févr. 2002Dismissed

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Extrait par Omnilex

Résumé Omnilex

The taxpayer appealed in a tax matter under IC/IFD 01/02 but withdrew the appeal by letter of 29 January 2002. The Camera di diritto tributario of the Ticino Court of Appeal therefore held that the matter had become moot and ordered the appeal struck from the roll. It further decided that no court costs or justice fees would be charged.

Regeste Omnilex

Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 and art. 142 cpv. 4 LIFD: withdrawal of the appeal renders the proceeding devoid of object and justifies striking it from the roll. In such circumstances, the court may dispense with both court costs and justice fees, especially where the proceeding ends without a decision on the merits (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.151

Data decisione, Autorità: 01.02.2002, CDT

Incarto n. 80.2001.00151

Lugano 1 febbraio 2002

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 29 ottobre 2001

in materia di: IC/IFD 01/02

presentato da:

__________ __________ -__________, __________ __________,

  • preso atto che con lettera del 29 gennaio 2002 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 appealwithdrawalmootnessstriking outcourt costs

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Questions juridiques clés extraites par Omnilex

Question juridique clé

What is the procedural consequence of the appeal withdrawal?

Solution extraite

The appeal was struck from the roll because the withdrawal rendered the appeal moot.

Motifs extraits

Once the appellant withdrew the appeal, the proceeding no longer had a subject matter.

Question juridique clé

Who bears court costs and justice fees?

Solution extraite

No court costs or justice fees were charged.

Motifs extraits

The court ordered that neither costs nor justice fees be levied after the withdrawal.

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