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80.2001.176•Tax appeal withdrawn and struck from the roll
80.2001.176Other CourtDec 17, 2001Withdrawn
Extracted by Omnilex
In a tax appeal concerning IC/IFD 1999/2000, the appellants withdrew the recourse at the hearing of 14 December 2001. The Camera di diritto tributario of the Ticino Court of Appeal therefore found the matter moot and ordered the appeal struck from the roll. It further decided that no costs or justice fees would be charged.
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 devoid of object and justifies striking the case from the roll. Where the appeal is withdrawn, the court may terminate the procedure without adjudicating the merits; absent contrary circumstances, no court costs or justice fees are levied (consid. regarding withdrawal and costs).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2001.176
Data decisione, Autorità: 17.12.2001, CDT
Incarto n. 80.2001.00176
Lugano 17 dicembre 2001
In nome della Repubblica e Cantone del Ticino
La Camera di diritto tributario del Tribunale d'appello
giudice Alessandro Soldini
segretario:
Andrea Pedroli
statuendo sul ricorso del 26 novembre 2001
in materia di: IC/IFD 99/00
presentato da:
preso atto che all'udienza del 14 dicembre 2001 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 tax appeal should remain pending after the appellant withdrew it.
The appeal had become moot and was struck from the roll.
Once the appellant declared at the hearing that the appeal was withdrawn, there was no longer a live dispute to decide.
Whether court fees or justice fees should be charged after withdrawal.
No court costs or justice fees were imposed.
The decree expressly ordered that neither expenses nor justice fees be collected.
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