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Tax appeal withdrawn and struck from the roll

80.2001.176Autre juridiction17 déc. 2001Withdrawn

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Résumé Omnilex

In a tax appeal concerning IC/IFD 1999/2000, the appellants withdrew the recourse at the hearing of 14 December 2001. The Camera di diritto tributario of the Ticino Court of Appeal therefore found the matter moot and ordered the appeal struck from the roll. It further decided that no 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; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the case from the roll. Where the appeal is withdrawn, the court may terminate the procedure without adjudicating the merits; absent contrary circumstances, no court costs or justice fees are levied (consid. regarding withdrawal and costs).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.176

Data decisione, Autorità: 17.12.2001, CDT

Incarto n. 80.2001.00176

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:

Andrea Pedroli

statuendo sul ricorso del 26 novembre 2001

in materia di: IC/IFD 99/00

presentato da:

  1. __________ __________, __________ __________,
  2. __________ __________ __________, __________ __________, 1.,2. __________. __________, __________ __________,

  • preso atto che all'udienza del 14 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

tax appealwithdrawalmootnessstrike outcourt costs

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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 and was struck from the roll.

Motifs extraits

Once the appellant declared at the hearing that the appeal was withdrawn, there was no longer a live dispute to decide.

Question juridique clé

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

Solution extraite

No court costs or justice fees were imposed.

Motifs extraits

The decree expressly ordered that neither expenses nor justice fees be collected.

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