Appeal struck out after withdrawal

80.2000.7Autre juridiction24 janv. 2000Dismissed

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Résumé Omnilex

In a tax matter (IC/IFD 99/00), the appellant withdrew the appeal by letter of 22 January 2000. The Camera di diritto tributario held that the withdrawal rendered the appeal moot and ordered the case struck out. It further decided that no court costs or justice fee would be charged.

Regeste Omnilex

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 and art. 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings moot and justifies striking the case from the docket. In such a situation, the court may dispense with the levying of costs and justice fees, depending on the applicable procedural rules and the circumstances of the discontinuance (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2000.7

Data decisione, Autorità: 24.01.2000, CDT

Incarto n. 80.2000.00007

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 3 gennaio 2000

in materia di: IC/IFD 99/00

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 22 gennaio 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

  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 appealwithdrawalmootnessstruck outcourt costs

Extrait par Omnilex

Question juridique clé

Whether the tax appeal should be decided after the appellant withdrew it.

Solution extraite

The appeal was struck out because, after the withdrawal, it had become moot.

Motifs extraits

The court noted the withdrawal letter of 22 January 2000 and held that this rendered the appeal without object.

Question juridique clé

Whether court fees or justice fees should be charged.

Solution extraite

No court fees or justice fees were levied.

Motifs extraits

Given the striking out of the appeal, the court ordered that no fees be collected.

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