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Tax appeal struck out after withdrawal

80.2002.28Autre juridiction16 avr. 2002Dismissed

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Extrait par Omnilex

Résumé Omnilex

The Ticino Tax Chamber dealt with an appeal in IC/IFD 01/02. After the appellant’s representative withdrew the appeal by letter of 3 April 2002, the court held that the case had become moot and ordered the appeal struck from the docket. It further decided that no court costs or justice fee would be charged.

Regeste Omnilex

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 e art. 142 cpv. 4 LIFD; withdrawal of an appeal renders the proceedings devoid of object and justifies striking the case from the docket. In such a situation, the court may waive the levy of judicial costs and fees, as no substantive adjudication remains to be made.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2002.28

Data decisione, Autorità: 16.04.2002, CDT

Incarto n. 80.2002.00028

Lugano 16 aprile 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 22 febbraio 2002

in materia di: IC/IFD 01/02

presentato da:

__________ __________, __________ __________, rappr. da: . __________ -, __________ __________,

  • preso atto che con scritto del 3 aprile 2002 la rappresentante del ricorrente 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 outcourt costs

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should be struck out after withdrawal.

Solution extraite

The appeal became devoid of object after the withdrawal and was struck out of the docket.

Motifs extraits

Once the appellant withdrew the appeal, there was no longer a live controversy to decide.

Question juridique clé

Whether court fees should be charged despite the withdrawal.

Solution extraite

No court costs or justice fee were levied.

Motifs extraits

Because the appeal was struck out following withdrawal, the court decided not to impose costs.

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