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Appeal withdrawn and struck from the docket

80.2003.66Autre juridiction28 mai 2003Dismissed

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Extrait par Omnilex

Résumé Omnilex

In a second-instance tax case concerning real-estate capital gains tax, the appellants' representative withdrew the appeal by letter of 28 May 2003. The Tax Chamber of the Court of Appeal held that the proceedings had become devoid of object and ordered the appeal struck from the docket. It further ordered that no court costs and no justice fee be levied.

Regeste Omnilex

Withdrawal of an appeal renders the proceedings moot; the appellate court shall strike the case from the docket. Where the appeal is withdrawn, the court may order that no court costs or justice fee be charged, in particular when the procedural situation so warrants (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2003.66

Data decisione, Autorità: 28.05.2003, CDT

Incarto n. 80.2003.66

Lugano 28 maggio 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 22 maggio 2003

in materia di: imposta sugli utili immobiliari

presentato da:

__________, __________ __________ 2. __________ __________, __________ __________ tutti rappr. da: __________ __________

  • preso atto che con lettera del 28 maggio 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.

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

withdrawalmootnesstax appealstrike outcourt costs

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the appeal should continue after withdrawal by the appellants' representative

Solution extraite

The appeal became devoid of object after withdrawal and was struck from the docket.

Motifs extraits

The court noted the written withdrawal of the appeal and held that the proceeding had therefore lost its subject matter.

Question juridique clé

Whether court costs or justice fees should be charged after withdrawal

Solution extraite

No costs and no justice fee were levied.

Motifs extraits

Given the withdrawal and removal from the docket, the court ordered that no fees be collected.

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