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80.2001.120•Tax appeal struck out after withdrawal
80.2001.120Autre juridiction26 sept. 2001Withdrawn
Extrait par Omnilex
The taxpayer lodged a tax appeal in matter IC/IFD 01/02 before the Ticino Tax Chamber of the Court of Appeal. By letter of 19 September 2001, the appellant withdrew the appeal. The court held that the appeal had thereby become moot and ordered it struck from the docket. It further decided that no court costs or justice fee would be charged.
Art. 207 cpv. 2 LT, Art. 228 LT, Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD; withdrawal of appeal and loss of object: when the appellant withdraws the appeal, the proceedings become without object and the court strikes the matter from the docket. In such circumstances, no fees or justice charges need be imposed, according to the court's discretionary cost allocation under the applicable tax procedural rules (consid. implicit).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.2001.120
Data decisione, Autorità: 26.09.2001, CDT
Incarto n. 80.2001.00120
Lugano 26 settembre 2001
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 10 agosto 2001
in materia di: IC/IFD 01/02
presentato da:
__________ __________, __________ __________ __________,
preso atto che con lettera del 19 settembre 2001 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 tax appeal should be struck out after the appellant withdrew it.
Yes. Because the appeal was withdrawn, it had become moot and was removed from the docket.
The court noted the withdrawal letter of 19 September 2001 and held that the challenge had thereby lost its object.
Whether court fees or justice fees should be charged.
No fees were charged.
In light of the withdrawal and striking out of the appeal, the court ordered that neither costs nor a justice fee be levied.
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