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Tax appeal struck off after withdrawal

80.2001.52Autre juridiction6 avr. 2001Dismissed

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Extrait par Omnilex

Résumé Omnilex

The Tax Chamber of the Ticino Court of Appeal noted that the appellant withdrew the tax appeal by letter of 28 March 2001. As a result, the appeal had become devoid of object and was struck from the docket. The court also ordered that no court costs or justice fee be charged.

Regeste Omnilex

Appeal withdrawn; mootness; striking from the docket. Where the appellant withdraws a tax appeal, the proceeding loses its object and is removed from the docket; in such circumstances the court may decide that no costs or justice fee are levied, subject to the applicable cantonal and federal tax procedural provisions (Art. 207 cpv. 2 LT; Art. 228 LT; Art. 134 cpv. 2 LIFD; Art. 142 cpv. 4 LIFD).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.52

Data decisione, Autorità: 06.04.2001, CDT

Incarto n. 80.2001.00052

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 24 marzo 2001

in materia di: IC/IFD 82 - 97

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 28 marzo 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

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Ultimo aggiornamento: 02.07.2026

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Mots-clés

tax appealwithdrawalmootnessstriking from the docketcourt costsjustice fee

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should remain pending after the withdrawal.

Solution extraite

The appeal became moot after the withdrawal and had to be removed from the docket.

Motifs extraits

Because the appellant withdrew the appeal, the proceeding no longer had an object.

Question juridique clé

Whether court costs or a justice fee should be charged.

Solution extraite

No costs or justice fee were imposed.

Motifs extraits

The court ordered that neither costs nor a justice fee be collected.

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