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80.2000.19•Tax appeal stricken after withdrawal
80.2000.19Autre juridiction3 mars 2000Withdrawn
Extrait par Omnilex
The taxpayer filed a tax appeal concerning IC/IFD 1997/1998 before the Ticino tax chamber. By letter of 17 February 2000, the appellant withdrew the appeal. The court held that the matter had therefore become devoid of object and ordered the appeal stricken from the docket. It further decided that no court costs or justice fees would be collected.
Art. 207 cpv. 2 LT, 228 LT; art. 134 cpv. 2 and 142 cpv. 4 LIFD: withdrawal of appeal and mootness. Where the appellant validly withdraws the appeal, the proceeding loses its object and is to be removed from the docket. In such a situation, the court may refrain from levying court costs and justice fees, depending on the circumstances and the applicable tax procedural rules.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2000.19
Data decisione, Autorità: 03.03.2000, CDT
Incarto n. 80.2000.00019
Lugano 3 marzo 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 25 gennaio 2000
in materia di: IC/IFD 97/98
presentato da:
__________ __________, __________ __________ __________,
preso atto che con lettera del 17 febbraio 2000 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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Extrait par Omnilex
Whether the withdrawn tax appeal should remain pending or be removed from the docket.
The appeal had become moot after withdrawal and was stricken from the docket.
Once the appellant declared withdrawal, the complaint no longer had an object.
Whether court fees or justice fees should be charged.
No court costs or justice fees were levied.
The court ordered no fees in light of the procedural outcome.
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