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80.1999.260•Tax appeal struck out after withdrawal
80.1999.260Other CourtDec 17, 1999Dismissed
Extracted by Omnilex
The appellant withdrew the tax appeal by letter dated 16 December 1999. The Camera di diritto tributario of the Ticino Court of Appeal therefore found that the appeal had become moot and struck it from the docket. It further ordered that no court costs and no justice fee be levied.
Withdrawal of an appeal; mootness; costs in tax appeal proceedings. If the appellant withdraws the appeal before judgment, the court strikes the case from the docket because the remedy has lost its object (consid. implicit). In such a situation, the court may refrain from charging court costs or a justice fee where the applicable tax procedural rules so provide. The procedural consequence is termination of the appeal without a merits determination; the withdrawal does not require a substantive ruling on the contested assessment or fee.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1999.260
Data decisione, Autorità: 17.12.1999, CDT
Incarto n. 80.1999.00260
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, il 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
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 be removed from the docket after withdrawal
Because the appellant withdrew the appeal, the proceedings became moot and the case was struck from the docket.
The court noted the written withdrawal and held that the appeal had thereby lost its object.
Whether court costs or a justice fee should be charged
No costs or justice fee were imposed.
The order expressly provides that neither court costs nor a justice fee are collected.
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