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Tax appeal withdrawn; case struck from docket

80.2001.51Autre 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 4 April 2001. The Camera di diritto tributario held that the withdrawal rendered the appeal devoid of object and ordered the case struck from the docket. It further decided that no court costs or justice fee would be levied.

Regeste Omnilex

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 and art. 142 cpv. 4 LIFD; withdrawal of the tax appeal: once the appellant withdraws the remedy, the proceeding becomes moot and the appeal is struck from the docket. In such a situation, the court may order that no costs or justice fee be charged (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.51

Data decisione, Autorità: 06.04.2001, CDT

Incarto n. 80.2001.00051

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 23 marzo 2001

in materia di: IC/IFD 99/00

presentato da:

__________ __________, __________

  • preso atto che con lettera del 4 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 appealwithdrawalmootnessstriking outcourt costs

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the withdrawn tax appeal should still be decided on the merits

Solution extraite

No. Because the appellant withdrew the appeal, the proceeding became moot and the case was removed from the docket.

Motifs extraits

The court noted the withdrawal letter of 4 April 2001 and held that the appeal had thereby lost its object.

Question juridique clé

Allocation of court fees and costs after withdrawal

Solution extraite

No court fees or justice fee were charged.

Motifs extraits

Following the withdrawal and striking off the case, the court ordered that no costs be collected.

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