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80.2002.61•Tax appeal withdrawn and struck out as moot
80.2002.61Other CourtMay 6, 2002Withdrawn
Extracted by Omnilex
The taxpayer filed an appeal in matters of cantonal and federal income tax and later withdrew it by letter. The Ticino tax chamber noted the withdrawal, held that the appeal had become moot, and struck the case from the docket. It also ordered that no court costs or justice fee be levied.
Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD: where an appeal is expressly withdrawn, the proceeding becomes moot and is struck from the docket; in such a procedural termination, no costs or justice fee need be charged.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2002.61
Data decisione, Autorità: 06.05.2002, CDT
Incarto n. 80.2002.00061
Lugano 6 maggio 2002
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 14 aprile 2002
in materia di: IC/IFD 01/02
presentato da:
__________ __________ -__________, __________ __________,
preso atto che con lettera del 24 aprile 2002 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 be kept on the docket after withdrawal by the appellant.
The appeal had become moot after the withdrawal and was struck from the docket.
Because the appellant expressly withdrew the appeal, there was no longer any subject matter for adjudication.
Whether court costs or a justice fee should be charged.
No court costs or justice fee were levied.
The court ordered no costs in light of the procedural termination after withdrawal.
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