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Tax appeal struck out after withdrawal

80.2001.42Autre juridiction6 avr. 2001Withdrawn

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Résumé Omnilex

In a tax appeal concerning IC/IFD 99/00, the appellant withdrew the appeal by letter of 3 April 2001. The Ticino Tax Chamber of the Court of Appeal held that the matter had thereby become without object and ordered the appeal struck from the docket. It further ordered that no expenses and no justice fee 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 without object and justifies striking the case from the roll; in such a situation, no court costs or justice fee are levied where the decree so provides.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.42

Data decisione, Autorità: 06.04.2001, CDT

Incarto n. 80.2001.00042

Lugano 6 aprile 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 16 marzo 2001

in materia di: IC/IFD 99/00

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 3 aprile 2001 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 appealwithdrawalmootnessstruck outcourt costsjustice fee

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should be removed from the docket after withdrawal.

Solution extraite

Yes. Because the appeal was withdrawn, it became without object and was struck from the docket.

Motifs extraits

The court noted the appellant's withdrawal letter of 2001-04-03 and held that the remedy had therefore lost its object.

Question juridique clé

Whether court costs or justice fees should be charged.

Solution extraite

No costs or justice fees were levied.

Motifs extraits

The decree expressly ordered that no expenses and no justice fee be taken.

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