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Appeal withdrawn and struck from the docket

80.1999.265Autre juridiction24 janv. 2000Withdrawn

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Résumé Omnilex

In a tax appeal, the Ticino Court of Appeal’s Tax Chamber noted that the appellants’ representative withdrew the appeal by letter of 18 January 2000. Since the appeal had thereby become devoid of object, the court struck it from the docket and ordered that neither costs nor a judicial fee be levied. The decision was issued by single judge Alessandro Soldini with secretary Fiorenzo Gianinazzi.

Regeste Omnilex

Art. 207 cpv. 2 and 228 LT; Art. 134 cpv. 2 and 142 cpv. 4 LIFD: where an appeal is expressly withdrawn, the proceeding becomes devoid of object and must be removed from the docket. In such a case, the court may terminate the matter without a merits examination; absent special grounds, no court costs or judicial fee are levied (consid. unica).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1999.265

Data decisione, Autorità: 24.01.2000, CDT

Incarto n. 80.1999.00265

Lugano 24 gennaio 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 16 dicembre 1999

in materia di: IC 99/00

presentato da:

  • preso atto che con lettera del 18 gennaio 2000 il rappresentante dei ricorrenti 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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Mots-clés

tax appealwithdrawalmootnessstriking outcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should still be decided after the appellants withdrew it.

Solution extraite

The appeal had become devoid of object and was struck from the docket.

Motifs extraits

Because the appellants' representative expressly withdrew the appeal, there was no longer any live dispute to decide.

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