80.1999.193•Tax appeal struck out after withdrawal
80.1999.193Outro Tribunal4 de nov. de 1999Withdrawn
Extraído pela Omnilex
The Ticino Tax Chamber of the Court of Appeal dealt with a tax appeal concerning IC/IFD 97/98 interim assessment. After the appellants' representative filed a written withdrawal on 21 October 1999, the court held that the appeal had become moot and ordered it struck from the docket. It further decided that no court costs and no justice fee would be charged.
Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of an appeal and procedural consequences. When the appellant validly withdraws the remedy, the appeal becomes devoid of object and is to be struck out ex officio. In such a case, absent special circumstances, no court costs or justice fee are levied (consid. 1-2).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1999.193
Data decisione, Autorità: 04.11.1999, CDT
Incarto n. 80.1999.00193
Lugano 4 novembre 1999
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 27 settembre 1999
in materia di: IC/IFD 97/98 intermedia
presentato da:
__________ e __________ __________, __________ __________, rappr. da: . __________ -, __________ __________,
preso atto che con lettera del 21 ottobre 1999 la rappresentante dei ricorrenti 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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Extraído pela Omnilex
Whether the tax appeal should be maintained after withdrawal by the appellants' representative.
The appeal had become moot because it was withdrawn and was therefore struck from the docket.
Once the representative declared the withdrawal in writing, there was no longer any live dispute to decide.
Whether court costs or a justice fee should be charged.
No court costs and no justice fee were imposed.
Given the withdrawal and the resulting striking-off, the court ordered no fees or costs.
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