80.1998.203•Tax appeal withdrawn; case struck from the docket
80.1998.203Outro Tribunal8 de set. de 1998Withdrawn
Extraído pela Omnilex
In a withholding tax appeal, the appellant withdrew the recourse by letter of 31 August 1998. The Ticino Administrative Tax Chamber held that the appeal had therefore become moot and ordered it struck from the docket. It further decided that no court costs or justice fees would be charged. The decision was issued by Judge Alessandro Soldini, with Secretary Fiorenzo Gianinazzi.
Withholding tax; withdrawal of appeal; striking out from the docket and costs. Where the appellant expressly withdraws the appeal, the proceeding becomes devoid of object and is to be removed from the docket. In such circumstances, and absent contrary grounds, no court fee or justice fee is levied (consid. implicit). The court may decide the matter by decree on the basis of the withdrawal, without addressing the merits.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.203
Data decisione, Autorità: 08.09.1998, CDT
Incarto n. 80.98.00203
Lugano 8 settembre 1998
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 19 agosto 1998
in materia di: imposte alla fonte
presentato da:
__________ __________, Ing. __________ __________ __________ __________ __________,
preso atto che con lettera del 31 agosto 1998 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
Il ricorso é stralciato dai ruoli.
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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Extraído pela Omnilex
Whether the withdrawn tax appeal should remain on the docket
The appeal had become moot after withdrawal and was struck from the docket.
Because the appellant expressly withdrew the appeal, there was no longer any live dispute to decide.
Whether court fees or justice fees should be charged
No court fees or justice fees were imposed.
Given the withdrawal and the resulting mootness, the court waived costs.
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