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Tax appeal withdrawn and struck from docket

80.2002.87Autre juridiction24 sept. 2002Dismissed

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Résumé Omnilex

The taxpayer withdrew the appeal by letter of 12 September 2002. The Ticino Tax Chamber therefore held that the appeal had become moot and ordered it struck from the docket. It further decided that no court costs and no justice fees would be charged.

Regeste Omnilex

Tax appeal withdrawn; mootness and removal from the docket; costs. When the appellant withdraws the appeal, the proceeding loses its object and is to be struck from the docket. In such circumstances, the court may order that no court costs or justice fees be levied, depending on the applicable cantonal and federal tax procedural provisions (consid. not specified).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2002.87

Data decisione, Autorità: 24.09.2002, CDT

Incarto n. 80.2002.00087

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 21 maggio 2002

in materia di: IC/IFD 01/02

presentato da:

__________ __________, __________,

  • preso atto che con lettera del 12 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 appealwithdrawalmootnessdocket removalcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the withdrawn tax appeal should still be examined on the merits.

Solution extraite

No; once the appellant withdrew the appeal, it became devoid of subject matter and was removed from the docket.

Motifs extraits

The court noted the withdrawal and held that the proceedings had become moot.

Question juridique clé

Whether court fees or justice fees should be charged after the withdrawal.

Solution extraite

No fees or justice fees were imposed.

Motifs extraits

The decree expressly ordered that neither costs nor justice fees be collected.

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