Appeal struck as moot after withdrawal

80.2000.43Other CourtMay 2, 2000Dismissed

Extracted by Omnilex

Omnilex summary

The Cantonal Tax Chamber of the Court of Appeal dealt with an appeal in withholding tax matters. After the appellant withdrew the appeal by letter of 25 April 2000, the court held that the matter had become moot and ordered the appeal struck from the docket. It also decided that no court costs or justice fee would be charged.

Omnilex headnote

Art. 207 cpv. 2 and 228 LT; Art. 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 roll. In such a situation, the court may dispense with judicial costs and fees.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2000.43

Data decisione, Autorità: 02.05.2000, CDT

Incarto n. 80.2000.00043

Lugano 2 maggio 2000

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 8 marzo 2000

in materia di: imposta preventiva

presentato da:

__________ __________ __________, __________ __________ __________, rappr. da: __________. __________, __________ __________ __________,

  • preso atto che con lettera del 25 aprile 2000 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

withholding taxwithdrawalmootnessstriking outcourt costs

Extracted by Omnilex

Key legal question

Whether the appeal should continue after the appellant withdrew it

Extracted holding

The appeal had become moot and was struck from the docket.

Extracted reasoning

The court noted the withdrawal of the appeal and held that the challenge had therefore lost its object.

Key legal question

Whether court fees and justice fees should be charged

Extracted holding

No court costs or justice fee were levied.

Extracted reasoning

Given the withdrawal and the resulting mootness, the court ordered no costs.

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