80.1998.217•Tax appeal withdrawn and struck off the roll
80.1998.217Outro Tribunal29 de set. de 1998Withdrawn
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The taxpayer appealed in a combined cantonal/federal tax matter (IC/IFD 97/98) but withdrew the appeal by letter of 22 September 1998. The Tax Chamber of the Cantonal Court held that the appeal had thereby become moot and ordered it struck off the roll. It also ordered that no court costs or justice fee be charged.
Art. 207 cpv. 2 LT, Art. 228 LT; Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD: if an appeal is withdrawn, the proceedings lose their object and the case is to be removed from the docket. In such a procedural termination, the court may dispense with the collection of judicial costs and fees. The dispositive consequence of withdrawal is not a merits adjudication but a procedural striking-out (consid. implied).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.217
Data decisione, Autorità: 29.09.1998, CDT
Incarto n. 80.98.00217
Lugano 29 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 3 settembre 1998
in materia di: IC/IFD 97/98
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 22 settembre 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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Whether the appeal should be dismissed from the docket after withdrawal.
Yes. Since the appeal was withdrawn, it became devoid of object and had to be struck off the roll.
The court noted the written withdrawal of 22 September 1998 and concluded that the appeal no longer had any subject matter.
Whether court costs and a justice fee should be charged.
No. Neither costs nor a justice fee were imposed.
Given the withdrawal and the resulting termination of the proceedings, the court ordered no costs.
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