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80.2000.16•Tax appeal struck off after withdrawal
80.2000.16Übriges Gericht08.02.2000Withdrawn
Von Omnilex extrahiert
Luigi Bernasconi filed a tax appeal in IC/IFD 99/00 before the Ticino Administrative Tax Chamber. Before judgment, he withdrew the appeal by letter of 26 January 2000. The court held that the matter had become moot and ordered the appeal struck from the rolls. It also decided that no costs or justice fee would be charged.
Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of appeal and mootness. When the appellant expressly withdraws the appeal, the proceeding becomes devoid of object and the court strikes the case from the docket. In the absence of a live controversy, no substantive review is undertaken. The court may further order that no court costs or justice fee be levied, according to the applicable tax-procedure rules.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2000.16
Data decisione, Autorità: 08.02.2000, CDT
Incarto n. 80.2000.00016
Lugano 8 febbraio 2000
In nome della Repubblica e Cantone del Ticino
Il presidente della Camera di diritto tributario del Tribunale d'appello
giudice Alessandro Soldini
segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 15 gennaio 2000
in materia di: IC/IFD 99/00
presentato da:
Luigi Bernasconi, 6874 Castel S. Pietro,
preso atto che con lettera del 26 gennaio 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 tax appeal should be maintained after the appellant withdrew it.
The appeal became moot after the withdrawal and was struck from the docket.
Since the appellant expressly declared the appeal withdrawn, there was no longer any предмет for judicial review.
Whether court fees or justice fees should be charged.
No court fees or justice fees were imposed.
The decree expressly orders that no costs and no justice fee be levied.
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