projets

Tax appeal withdrawn and struck off

80.2003.159Autre juridiction19 nov. 2003Dismissed

Ouvrir la source

Extrait par Omnilex

Résumé Omnilex

In a tax appeal concerning IC/IFD 01/02, the appellants withdrew their complaint by letter dated 17 November 2003. The Camera di diritto tributario of the Tribunale d'appello held that the appeal had become devoid of object and ordered it struck from the docket. It further decided that no court costs or judicial fee would be charged.

Regeste Omnilex

Withdrawal of an appeal; once the appellants withdraw the remedy, the proceeding becomes devoid of object and is struck from the docket; in such a case, and where the applicable provisions so allow, no court costs or judicial fee need be levied (Art. 207 cpv. 2 LT; Art. 228 LT; Art. 134 cpv. 2 LIFD; Art. 142 cpv. 4 LIFD).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2003.159

Data decisione, Autorità: 19.11.2003, CDT

Incarto n. 80.2003.159

Lugano 19 novembre 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 5 novembre 2003

in materia di: IC/IFD 01/02

presentato da:

  • preso atto che con lettera del 17 novembre 2003 hanno 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

  |  Informazioni legali  |  Requisiti minimi  |  Contatta il webmaster

Mots-clés

tax appealwithdrawalmootnessstruck outcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should be removed from the docket after withdrawal.

Solution extraite

The appeal became moot after the appellants withdrew it and was therefore struck from the docket.

Motifs extraits

The court noted the withdrawal letter of 17 November 2003 and held that the proceeding had become devoid of object.

Question juridique clé

Whether court costs or fees should be charged.

Solution extraite

No court costs or judicial fee were levied.

Motifs extraits

Given the withdrawal and the resulting lack of object, the court decided not to charge costs.

Poursuivez vos recherches dans ChatGPT ou Claude

Connectez Omnilex pour rechercher dans le corpus juridique depuis votre assistant IA.