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Tax appeal struck from the docket after withdrawal

80.2002.112Autre juridiction24 sept. 2002Dismissed

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Résumé Omnilex

In a tax appeal concerning IC/IFD 01/02, the appellant withdrew the appeal at the hearing on 2002-09-10. The Camera di diritto tributario of the Tribunal of Appeal held that the matter had become moot and ordered the appeal struck from the docket. It further decided that no court costs and no justice fee would be levied.

Regeste Omnilex

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 e 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings devoid of object and justifies removal 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: 80.2002.112

Data decisione, Autorità: 24.09.2002, CDT

Incarto n. 80.2002.00112

Lugano 24 settembre 2002

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 11 luglio 2002

in materia di: IC/IFD 01/02

presentato da:

  • preso atto che all'udienza del 10 settembre 2002 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 from the docketcourt costs

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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

The appeal became moot after withdrawal and was therefore struck from the docket.

Motifs extraits

Because the appellant declared at the hearing that the appeal was withdrawn, the challenge no longer had any object.

Question juridique clé

Whether court costs or a justice fee should be charged.

Solution extraite

No costs and no justice fee were levied.

Motifs extraits

The court ordered that no procedural charges be taken in view of the withdrawal and striking-off.

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