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80.1999.171•Appeal struck out after withdrawal; no costs imposed
80.1999.171Other CourtSep 27, 1999Dismissed
Extracted by Omnilex
In a tax disciplinary fine matter, the appellant withdrew the appeal by letter of 20 September 1999. The Camera di diritto tributario of the Ticino Court of Appeal therefore held that the matter had become moot and struck the appeal from the docket. It also ordered that no court costs or justice fees be collected.
Art. 207 cpv. 2 LT, Art. 228 LT; Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD: withdrawal of the appeal renders the proceeding devoid of object and justifies removal from the docket. In such a situation, absent a substantive determination, the court may refrain from charging court fees or justice fees. The dispositive consequence is limited to striking out the appeal; no merits review is undertaken.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1999.171
Data decisione, Autorità: 27.09.1999, CDT
Incarto n. 80.99.00171
Lugano 27 settembre 1999
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 3 settembre 1999
in materia di: multa disciplinare
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 20 settembre 1999 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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Extracted by Omnilex
Whether the appeal should continue after the appellant withdrew it
The appeal became moot after withdrawal and was struck from the docket.
Once the appellant declared the appeal withdrawn, there was no longer a live dispute to decide.
Whether court fees or justice fees should be charged
No court costs or justice fees were imposed.
Because the proceeding was removed from the docket following withdrawal, the court ordered that no costs be levied.
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