projets

Tax appeal struck out after withdrawal

80.2001.158Autre juridiction17 déc. 2001Withdrawn

Ouvrir la source

Extrait par Omnilex

Résumé Omnilex

In a tax appeal concerning IFD 99, the appellant withdrew the appeal by letter of 4 December 2001. The Camera di diritto tributario of the Tribunal d'appello held that the withdrawal rendered the proceeding moot and ordered the case struck from the docket. It further decided that no costs and no justice fee would be collected.

Regeste Omnilex

Tax appeal withdrawn by the appellant; once the withdrawal is declared, the proceeding becomes devoid of object and is struck out of the docket. In such a case, the court may waive court costs and justice fee pursuant to the applicable cantonal and federal tax procedure provisions (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.158

Data decisione, Autorità: 17.12.2001, CDT

Incarto n. 80.2001.00158

Lugano 17 dicembre 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 5 novembre 2001

in materia di: IFD 99

presentato da:

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

  • preso atto che con lettera del 4 dicembre 2001 la rappresentante della 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

  |  Informazioni legali  |  Requisiti minimi  |  Contatta il webmaster

Mots-clés

tax appealwithdrawalmootnessstruck outcourt costsjustice fee

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should remain pending after the appellant's withdrawal.

Solution extraite

The appeal had become moot and was struck from the docket.

Motifs extraits

Once the appellant's representative declared the withdrawal, the proceeding no longer had an object.

Question juridique clé

Whether court costs or a justice fee should be charged.

Solution extraite

No costs or justice fee were levied.

Motifs extraits

The court expressly ordered that neither costs nor a justice fee be taken.

Poursuivez vos recherches dans ChatGPT ou Claude

Connectez Omnilex pour rechercher dans le corpus juridique depuis votre assistant IA.