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Tax appeal withdrawn and struck out as moot

80.2002.61Autre juridiction6 mai 2002Withdrawn

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Résumé Omnilex

The taxpayer filed an appeal in matters of cantonal and federal income tax and later withdrew it by letter. The Ticino tax chamber noted the withdrawal, held that the appeal had become moot, and struck the case from the docket. It also ordered that no court costs or justice fee be levied.

Regeste Omnilex

Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD: where an appeal is expressly withdrawn, the proceeding becomes moot and is struck from the docket; in such a procedural termination, no costs or justice fee need be charged.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2002.61

Data decisione, Autorità: 06.05.2002, CDT

Incarto n. 80.2002.00061

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 14 aprile 2002

in materia di: IC/IFD 01/02

presentato da:

__________ __________ -__________, __________ __________,

  • preso atto che con lettera del 24 aprile 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 outcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should be kept on the docket after withdrawal by the appellant.

Solution extraite

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

Motifs extraits

Because the appellant expressly withdrew the appeal, there was no longer any subject matter for adjudication.

Question juridique clé

Whether court costs or a justice fee should be charged.

Solution extraite

No court costs or justice fee were levied.

Motifs extraits

The court ordered no costs in light of the procedural termination after withdrawal.

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