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80.1997.204•Appeal withdrawn and struck from the docket
80.1997.204Übriges Gericht18.12.1997Dismissed
Von Omnilex extrahiert
In a tax-disciplinary fine appeal, the appellant informed the court by letter of 10 December 1997 that it was withdrawing the appeal. The Camera di diritto tributario held that the matter had thereby become moot and ordered the appeal struck from the docket. It further decided that no court costs or justice fees would be levied.
Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD and art. 142 cpv. 4 LIFD; withdrawal of an appeal and mootness: where the appellant expressly withdraws the appeal, the proceedings lose their object and the appellate court shall strike the case from the docket. In such a situation, absent a substantive decision on the merits, no court costs or justice fees need be imposed (consid. implicit).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1997.204
Data decisione, Autorità: 18.12.1997, CDT
Incarto n. 80.97.00204
Lugano 18 dicembre 1997
In nome della Repubblica e Cantone del Ticino
La Camera di diritto tributario del Tribunale d'appello
composta dai giudici:
Alessandro Soldini, presidente, Stefano Bernasconi, Lorenzo Anastasi
Il segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 3 dicembre 1997
in materia di: multa disciplinare
presentato da:
__________ __________ __________ __________, __________ __________,
preso atto che con lettera del 10 dicembre 1997 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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Von Omnilex extrahiert
Whether the appeal should still be decided after withdrawal
The appeal became devoid of object and was struck from the docket.
After the appellant declared withdrawal, there was no longer a live dispute for the court to decide.
Whether court fees or justice fees should be charged
No court costs or justice fees were imposed.
Given the withdrawal and striking out of the proceedings, the court ordered no costs.
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