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Tax appeal withdrawn and struck off

80.2001.28Autre juridiction15 mars 2001Withdrawn

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Résumé Omnilex

In a tax appeal concerning IC/IFD 1999/2000, the appellants withdrew their appeal by letter of 8 March 2001. The Tax Chamber of the Court of Appeal held that the matter had become moot and ordered the appeal struck off the docket. It further decided that neither court costs nor a justice fee 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 an appeal renders the proceedings devoid of object and justifies striking the case off the docket. In such a situation, the court may order that no costs or justice fee be collected, in accordance with the applicable tax and federal income tax provisions governing costs in appeal proceedings.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.28

Data decisione, Autorità: 15.03.2001, CDT

Incarto n. 80.2001.00028

Lugano 15 marzo 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 23 febbraio 2001

in materia di: IC/IFD 99/00

presentato da:

__________ e __________ __________, __________ __________,

  • preso atto che con lettera dell'8 marzo 2001 hanno 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

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Ultimo aggiornamento: 02.07.2026

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Mots-clés

tax appealwithdrawalmootnessstrike offcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the appeal should be struck off after withdrawal by the appellants.

Solution extraite

The appeal had become moot after the appellants withdrew it, so it was struck off the docket.

Motifs extraits

Once the appeal was withdrawn, there was no longer a live dispute to decide.

Question juridique clé

Whether court costs or a justice fee should be levied.

Solution extraite

No court costs and no justice fee were imposed.

Motifs extraits

Given the withdrawal and strike-off, the court ordered no costs.

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