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Appeal struck off after withdrawal

80.1999.114Autre juridiction5 juil. 1999Dismissed

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Extrait par Omnilex

Résumé Omnilex

In a tax appeal concerning IC 97/98, the appellants withdrew their appeal by letter of 22 June 1999. The Camera di diritto tributario of the Tribunale d'appello therefore found that the proceeding had become devoid of object and struck the appeal from the roll. It also ordered that no court costs or justice fee be collected.

Regeste Omnilex

Withdrawal of the appeal renders the proceeding devoid of object; the court may strike the matter from the roll. In such a situation, and depending on the applicable cantonal and federal tax procedural rules, no costs need be charged (consid. not specified).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1999.114

Data decisione, Autorità: 05.07.1999, CDT

Incarto n. 80.99.00114

Lugano 5 luglio 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 21 maggio 1999

in materia di: IC 97/98

presentato da:

__________ e __________ __________, __________ __________, rappr. da: __________ __________ & __________, __________ Oberh__________sli,

  • preso atto che con lettera del 22 giugno 1999 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.

  3. 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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Mots-clés

tax appealwithdrawalmootnessstruck off the rollcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the withdrawn tax appeal should remain pending

Solution extraite

The appeal had become moot after withdrawal and was struck from the roll.

Motifs extraits

Since the appellant declared the appeal withdrawn, there was no longer a matter for adjudication.

Question juridique clé

Whether court fees and justice fee should be charged

Solution extraite

No court fees or justice fee were imposed.

Motifs extraits

The court ordered that no costs be collected in view of the withdrawal and removal from the docket.

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