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Tax appeal struck off after withdrawal

80.2001.173Autre juridiction17 déc. 2001Withdrawn

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Résumé Omnilex

The Ticino Tax Chamber dealt with an appeal against communal tax 2001. The appellant withdrew the appeal by letter dated 6 December 2001. The court held that the appeal had become moot and ordered it struck off the docket. It also decided that no court costs or justice fee would be charged.

Regeste Omnilex

Art. 207 cpv. 2 and 228 LT; Art. 134 cpv. 2 and 142 cpv. 4 LIFD: where an appeal is withdrawn, the dispute becomes devoid of object and the proceedings are struck off the docket. In such a situation, the court may dispense with the collection of costs and justice fees.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2001.173

Data decisione, Autorità: 17.12.2001, CDT

Incarto n. 80.2001.00173

Lugano 17 dicembre 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 13 novembre 2001

in materia di: imposta comunale 2001

presentato da:

__________ __________ __________, __________ __________, rappr. da: __________. __________, __________ __________ __________ __________,

  • preso atto che con lettera del 6 dicembre 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

taxationwithdrawalmootnessstriking offcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the withdrawn tax appeal should be struck off the docket.

Solution extraite

Because the appellant withdrew the appeal, the proceeding became moot and the appeal was struck off the docket.

Motifs extraits

The withdrawal of the appeal removed the object of the proceedings, making further adjudication unnecessary.

Question juridique clé

Whether court fees or justice fees should be charged.

Solution extraite

No court fees or justice fees were levied.

Motifs extraits

The court ordered that neither costs nor a justice fee be collected in light of the withdrawal.

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