Tax appeal withdrawn and struck from docket

80.2001.136Autre juridiction15 nov. 2001Withdrawn

Extrait par Omnilex

Résumé Omnilex

The appellant withdrew the tax appeal by letter of 2 November 2001. The Ticino Tax Chamber of the Court of Appeal held that the withdrawal rendered the appeal moot and struck it from the docket. It further ordered that no court costs or justice fees be charged.

Regeste Omnilex

Art. 207 cpv. 2 and 228 LT; art. 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of the appeal and procedural consequences. Where the appellant expressly withdraws the tax appeal, the proceeding becomes without object and is to be struck from the docket. In such a case, absent contrary grounds, no court costs or justice fees are levied (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.136

Data decisione, Autorità: 15.11.2001, CDT

Incarto n. 80.2001.00136

Lugano 15 novembre 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 14 settembre 2001

in materia di: IC/IFD 01/02

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 2 novembre 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

  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 offcourt costs

Extrait par Omnilex

Question juridique clé

Whether the tax appeal should remain on the docket after withdrawal by the appellant.

Solution extraite

The appeal was withdrawn and therefore no longer had any object; it was struck from the docket.

Motifs extraits

The court noted the appellant's letter of 2 November 2001 withdrawing the appeal and held that this rendered the proceedings moot.

Question juridique clé

Whether court fees or justice fees should be charged after withdrawal of the appeal.

Solution extraite

No costs or justice fee were imposed.

Motifs extraits

In view of the withdrawal and the procedural outcome, the court ordered the proceedings to be cost-free.

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