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Appeal struck out after withdrawal

80.2002.53Autre juridiction6 mai 2002Withdrawn

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Extrait par Omnilex

Résumé Omnilex

The Ticino Tax Chamber of the Court of Appeal dealt with an appeal concerning a reminder fee. The appellant withdrew the appeal by letter dated 1 May 2002. The court therefore held that the matter had become moot and ordered the appeal struck from the rolls. It also 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 LIFD, Art. 142 cpv. 4 LIFD: withdrawal of the appeal renders the proceedings devoid of object and leads to striking the case from the docket. In such a situation, absent contrary reasons, no court costs or justice fee are charged. The procedural consequence follows ex lege from the loss of a live controversy (consid. implied).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2002.53

Data decisione, Autorità: 06.05.2002, CDT

Incarto n. 80.2002.00053

Lugano 6 maggio 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 5 aprile 2002

in materia di: tassa di diffida

presentato da:

__________ __________, Arch. __________ __________ __________,

  • preso atto che con lettera del 1° maggio 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

taxationwithdrawalmootnessstrike outcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the appeal should still be decided after the withdrawal.

Solution extraite

The appeal had become moot and was struck from the docket.

Motifs extraits

Once the appellant declared the withdrawal, there was no longer any live dispute to adjudicate.

Question juridique clé

Whether costs or court fees should be charged.

Solution extraite

No court costs or justice fee were imposed.

Motifs extraits

Because the appeal was withdrawn and struck out, the court ordered no fees or costs.

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