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80.1999.233•Tax appeal withdrawn and struck off as moot
80.1999.233Other CourtDec 17, 1999Dismissed
Extracted by Omnilex
The taxpayers filed an appeal in a tax matter involving IC 96 and IC 97/98 but later withdrew it by letter of 2 December 1999. The Tax Chamber of the Cantonal Court of Appeal held that the appeal had thereby become moot and ordered it struck from the docket. It also decided that no court costs or justice fees would be levied.
Art. 207 cpv. 2 LT; Art. 228 LT; Art. 134 cpv. 2 LIFD; Art. 142 cpv. 4 LIFD; withdrawal of appeal renders the proceedings devoid of object. Where the appellant expressly withdraws the remedy, the appellate court strikes the case from the roll. In such circumstances, absent contrary indications, no court fees or justice fees are charged.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1999.233
Data decisione, Autorità: 17.12.1999, CDT
Incarto n. 80.1999.00233
Lugano 17 dicembre 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 9 novembre 1999
in materia di: IC 96 - IC 97/98
presentato da:
__________ __________, __________ __________,
preso atto che con lettera del 2 dicembre 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 tax appeal should remain on the docket after withdrawal.
The appeal became moot after the withdrawal and was struck off the roll.
Because the appellants expressly withdrew the appeal, there was no longer a live controversy to decide.
Whether court fees or justice fees should be charged.
No court costs or justice fees were levied.
The court ordered no allocation of costs following the withdrawal.
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