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Tax appeal struck out after withdrawal

80.2002.144Autre juridiction24 sept. 2002Withdrawn

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Extrait par Omnilex

Résumé Omnilex

The Ticino Tax Chamber of the Court of Appeal dealt with a tax appeal filed on 2002-09-03. Before the court decided the merits, the appellant withdrew the appeal by letter of 2002-09-10. The court therefore held that the appeal had become moot and ordered it struck from the docket. It also decided that no court costs or justice fee would be levied.

Regeste Omnilex

Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the case from the docket. In such a situation, the appellate court may dispense with costs and the justice fee, as the matter is no longer subject to adjudication on the merits (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2002.144

Data decisione, Autorità: 24.09.2002, CDT

Incarto n. 80.2002.00144

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 3 settembre 2002

in materia di: IC 01/02

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera 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 appealwithdrawalmootnessstruck outcourt costsjustice fee

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should remain pending after the appellant's withdrawal

Solution extraite

The appeal became moot and was removed from the docket.

Motifs extraits

Since the appellant expressly withdrew the appeal, there was no longer a live dispute to decide.

Question juridique clé

Whether court fees or a justice fee should be charged

Solution extraite

No court fees or justice fee were levied.

Motifs extraits

The court decided, in view of the withdrawal, to waive both costs and the justice fee.

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