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80.2000.12•Tax appeal withdrawn; case struck off the roll
80.2000.12Übriges Gericht03.03.2000Dismissed
Von Omnilex extrahiert
The taxpayer lodged a tax appeal on 20 December 1999 and then withdrew it by letter of 18 February 2000. The Tax Chamber of the Cantonal Court of Appeal held that the withdrawal rendered the appeal moot and ordered it struck off the roll. It also decided that no court costs or justice fee would be charged.
Art. 207 cpv. 2 LT, 228 LT; art. 134 cpv. 2 and 142 cpv. 4 LIFD: if an appeal is withdrawn, the proceeding becomes devoid of purpose and is struck off the roll. In such a situation, the court may decide that no costs or justice fee are levied.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2000.12
Data decisione, Autorità: 03.03.2000, CDT
Incarto n. 80.2000.00012
Lugano 3 marzo 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 20 dicembre 1999
in materia di: IC 99/00
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 18 febbraio 2000 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Whether the withdrawn tax appeal should still be adjudicated on the merits.
No. Once the appeal was withdrawn, it became moot and had to be removed from the docket.
The withdrawal of the appeal rendered the proceeding without предмет/subject matter, so the court struck it off the roll.
Who should bear court costs and the justice fee after withdrawal of the appeal?
No court costs or justice fee were levied.
Because the appeal was withdrawn and the case became moot, the court ordered no costs or fee.
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