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Appeal withdrawn and struck from the docket

80.2001.174Autre juridiction1 févr. 2002Withdrawn

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Extrait par Omnilex

Résumé Omnilex

The appellant withdrew the appeal by letter dated 2001-12-21 after filing it on 2001-11-23 in a matter concerning immovable property gains tax. The Tax Chamber of the Court of Appeal held that the proceeding had become moot and ordered the appeal struck from the docket. 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Art. 207 cpv. 2 LT; Art. 228 LT; Art. 134 cpv. 2 LIFD; Art. 142 cpv. 4 LIFD: where an appeal is withdrawn, the appellate tax court removes the proceeding from its docket as devoid of purpose; absent special circumstances, no court costs or justice fee are levied.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.174

Data decisione, Autorità: 01.02.2002, CDT

Incarto n. 80.2001.00174

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 23 novembre 2001

in materia di: imposta sugli utili immobiliari

presentato da:

__________ __________ -__________, __________ __________,

  • preso atto che con lettera del 21 dicembre 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

  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

taxationwithdrawalmootnessstriking outcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should remain pending after the appellant withdrew it.

Solution extraite

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

Motifs extraits

The court noted the written withdrawal of 2001-12-21 and concluded that the appeal was no longer the subject of adjudication.

Question juridique clé

Whether court fees or justice fees should be charged after the withdrawal.

Solution extraite

No court costs or justice fee were levied.

Motifs extraits

Given the withdrawal and removal from the docket, the court ordered no costs.

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