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Tax appeal withdrawn and struck from the docket

80.1997.203Other CourtDec 18, 1997Dismissed

Open source

Extracted by Omnilex

Omnilex summary

In a source-tax appeal, the appellant withdrew the recourse by letter of 10 December 1997. The Cantonal Tax Chamber of the Court of Appeal held that the appeal had become moot and ordered it struck from the docket. It further decided that no court costs and no justice fee would be levied.

Omnilex headnote

Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the case from the docket. In such circumstances, the court may dispense with court costs and justice fees, where the procedural posture so warrants.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1997.203

Data decisione, Autorità: 18.12.1997, CDT

Incarto n. 80.97.00203

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: imposte alla fonte

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

  1. Il ricorso é stralciato dai ruoli.

  2. Non si prelevano né spese né tassa di giustizia.

  3. 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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Keywords

source taxationwithdrawalmootnessstriking from the docketcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after withdrawal

Extracted holding

The appeal had become moot after the appellant withdrew it and therefore had to be struck from the docket.

Extracted reasoning

The withdrawal of the appeal removed the subject matter of the proceedings, making the challenge devoid of object.

Key legal question

Court costs and justice fee after withdrawal

Extracted holding

No court costs or justice fee were levied.

Extracted reasoning

Given the withdrawal and removal of the case from the docket, the court ordered no costs.

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