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Tax appeal withdrawn; case struck from docket

80.1999.259Other CourtDec 17, 1999Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

The taxpayer filed a tax appeal against a warning fee, but withdrew the appeal by letter dated 16 December 1999. The Cantonal Tax Chamber of the Court of Appeal therefore found that the matter had become moot and ordered the appeal struck from the docket. It also ordered that no costs or justice fee be charged.

Omnilex headnote

Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings moot and justifies striking the case from the docket. Where the appellant withdraws the remedy, the court does not decide the merits and may refrain from charging costs and fees, in accordance with the applicable cantonal and federal provisions governing appellate taxation proceedings.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1999.259

Data decisione, Autorità: 17.12.1999, CDT

Incarto n. 80.1999.00259

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 10 dicembre 1999

in materia di: tassa di diffida

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 16 dicembre 1999, la ricorrente 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.

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

tax appealwithdrawalmootnessstruck from docketcourt costswarning fee

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after withdrawal by the appellant.

Extracted holding

The appeal had become moot because it was withdrawn, so it was struck from the docket.

Extracted reasoning

The court noted the withdrawal letter of 1999-12-16 and held that the appeal therefore no longer had any object.

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