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80.2001.74•Tax appeal struck off after withdrawal
80.2001.74Other CourtJun 5, 2001Withdrawn
Extracted by Omnilex
In an IC/IFD tax appeal concerning the 1997/98 and 1999/00 periods, the appellant withdrew the appeal by letter of 31 May 2001. The Tax Chamber of the Court of Appeal held that the withdrawal deprived the appeal of object and ordered it struck from the docket. The court also decided that no court costs and no justice fee would be levied.
Appeal withdrawn; strike-out for mootness; costs. When the appellant withdraws the appeal, the proceedings become devoid of object and the court strikes the case from the roll. In such a situation, and where the applicable tax procedural provisions so provide, no court costs or justice fee are levied (consid. 1-2).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2001.74
Data decisione, Autorità: 05.06.2001, CDT
Incarto n. 80.2001.00074
Lugano 5 giugno 2001
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 13 maggio 2001
in materia di: IC/IFD 97/98 - 99/00
presentato da:
preso atto che con lettera del 31 maggio 2001 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 struck from the docket after the appellant withdrew it.
The withdrawal rendered the appeal moot, so it was struck off the roll.
Once the appeal had been withdrawn, there was no longer a live dispute to decide.
Whether court costs or justice fees should be charged.
No costs or justice fees were levied.
The court ordered that neither court costs nor a justice fee be collected.
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