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Tax appeal withdrawn and struck from the roll

80.2003.19Autre juridiction30 déc. 2003Dismissed

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Résumé Omnilex

In a tax appeal concerning IC/IFD 97/98 and the interim 97/98 period, the appellants withdrew the appeal by letter of 22 December 2003. The Ticino tax chamber held that the withdrawal rendered the case moot and ordered the appeal struck from the roll. It further decided that no court fees or justice fees would be levied. The parties were notified.

Regeste Omnilex

Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 and art. 142 cpv. 4 LIFD: where the appellant withdraws the appeal, the proceeding becomes devoid of object and is struck from the roll. In such a situation, the court may dispense with the collection of judicial fees and costs. Withdrawal extinguishes the live dispute; a merits determination is then precluded (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2003.19

Data decisione, Autorità: 30.12.2003, CDT

Incarto n. 80.2003.19

Lugano 30 dicembre 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 18 febbraio 2003

in materia di: IC/IFD 97/98 + IC/IFD 97/98 intermedia

presentato da:

__________. __________ e __________ __________, __________

rappr. da: __________, __________ & __________ __________, __________ __________

  • preso atto che con lettera del 22 dicembre 2003 la rappresentante dei ricorrenti 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.

terzi implicati

  1. Divisione delle Contribuzioni Ufficio Giuridico, Viale S. Franscini 16, 6501 Bellinzona
  2. Amm. federale delle contribuzioni Divisione principale, Eigerstrasse 65, 3003 Berna

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

withdrawalmootnessstrike offtax appealcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should remain pending after the appellants withdrew it.

Solution extraite

The appeal became devoid of object and was struck from the roll.

Motifs extraits

Once the representative declared the withdrawal, there was no longer a live controversy.

Question juridique clé

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

Solution extraite

No court costs or justice fees were levied.

Motifs extraits

The court decided not to impose any fees in view of the withdrawal and removal from the docket.

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