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80.1999.241•Tax appeal struck off after withdrawal
80.1999.241Übriges Gericht24.01.2000Withdrawn
Von Omnilex extrahiert
In a tax appeal concerning IC/IFD 97/98, the appellants' representative withdrew the appeal by letter of 18 January 2000. The Chamber of tax law of the Ticino Court of Appeal held that the matter had become moot and ordered the appeal struck from the roll. It also decided that no court costs or justice fee would be levied.
Withdrawal of an appeal renders the proceeding devoid of object; the appellate court will strike the case from the docket. Where the withdrawal is clear, no merits review is carried out. The court may also waive the charging of court costs and justice fees in the dispositive when so ordered under the applicable cantonal and federal tax procedure provisions (consid. 1-2).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1999.241
Data decisione, Autorità: 24.01.2000, CDT
Incarto n. 80.1999.00241
Lugano 24 gennaio 2000
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 novembre 1999
in materia di: IC/IFD 97/98
presentato da:
__________ e __________ __________, __________ , rappr. da: st. commerciale __________ -, __________ __________,
preso atto che con lettera del 18 gennaio 200il 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
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 tax appeal should continue after the appellants withdrew it.
The appeal became without object after withdrawal and was struck from the docket.
Once the appellants' representative declared withdrawal, there was no longer a live dispute to decide.
Whether court costs or justice fees should be charged.
No court costs or justice fee were imposed.
The court expressly ordered that neither costs nor justice fee be collected.
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