Appeal withdrawn and struck off as moot

80.2003.106Autre juridiction5 août 2003Dismissed

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Résumé Omnilex

In a tax disciplinary-fine matter, the appellants withdrew their appeal by letter of 23 July 2003. The Camera di diritto tributario held that the challenge had thereby become moot and ordered the case struck from the docket. It further decided that no court fees or justice fees would be collected. The decision was issued by single judge Alessandro Soldini, with secretary Fiorenzo Gianinazzi.

Regeste Omnilex

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD and art. 142 cpv. 4 LIFD; effect of withdrawal of an appeal. Where the appellant withdraws the remedy, the proceedings become devoid of object and the appeal is struck from the docket. In such circumstances, the court may order that no judicial fees be levied.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2003.106

Data decisione, Autorità: 05.08.2003, CDT

Incarto n. 80.2003.106

Lugano 5 agosto 2003

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 17 luglio 2003

in materia di: multa disciplinare

presentato da:

__________ __________,


rappr. da: __________ __________, __________


  • preso atto che con lettera del 23 luglio 2003 la rappresentante della 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

Il presidente: Il segretario:

Ultimo aggiornamento: 02.07.2026

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Mots-clés

tax lawwithdrawalmootnessdisciplinary finecourt costs

Extrait par Omnilex

Question juridique clé

Whether the appeal should remain on the docket after withdrawal by the appellants' representative.

Solution extraite

The appeal had become devoid of object and was struck from the docket.

Motifs extraits

Once the representative declared withdrawal of the appeal, there was no longer a live dispute to decide.

Question juridique clé

Whether court fees or justice fees should be charged.

Solution extraite

No court fees or justice fees were levied.

Motifs extraits

Given the withdrawal and the resulting mootness, the court ordered no costs.

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