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2C_67/2018 KI-generiert

Appeal Withdrawal Regarding Direct Taxes (2006-2008)

Geschäftsnummer 2C_67/2018
Gericht / Behörde
Rechtsordnung Schweiz · Bundesgericht (BGer / BGE) (CH)
Entscheiddatum
Ausgang struck_off
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

This case involves a legal dispute concerning tax obligations, specifically regarding cantonal and federal direct taxes for the years 2006, 2007, and 2008. A legal challenge was initiated against a prior ruling made by the tax law chamber of the Court of Appeal of the relevant canton. Subsequently, the appellants withdrew their appeal, leading to the court proceedings being terminated as per legal protocol. The court ruled that the costs associated with the judicial process would be borne by the appellants.

Legislator-Regeste

KI-generiert

Art. 71 LTF, Art. 66 cpv. 5 LTF, Art. 66 cpv. 2 LTF, Art. 68 cpv. 3 LTF, art. 73 cpv. 1 PC; Appeal Withdrawal Regarding Direct Taxes (2006-2008): A legal challenge was initiated against a prior ruling made by the tax law chamber of the Court of Appeal of the relevant canton. Subsequently, the appellants withdrew their appeal, leading to the court proceedings being terminated as per legal protocol. The court ruled that the costs associated with the judicial process would be borne by the appellants.

Schlagwörter

KI-generiert
freihändiges Verfahren direkte Kosten Steuerrückerstattung Kapitalbezugssteuer Geschäftsordnung Rückzug des Betreibungsbegehrens

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 71 LTF
Cited as the basis allowing the President to rule on costs and indemnities after withdrawal.
Art. 66 cpv. 5 LTF
Cited for jointly imposing the court costs on the appellants (in solido).
Art. 66 cpv. 2 LTF
Cited for the application of a reduced court fee upon withdrawal.
Art. 68 cpv. 3 LTF
Cited for the decision not to award any indemnities to the winning authority.
art. 73 cpv. 1 PC
Cited implicitly by reference in conjunction with Art. 71 LTF as the procedural basis for deciding on costs after withdrawal.
KI-generiert
2C_91/2007
Taxpayer Withdraws Appeal and Bears Costs
2C_12/2020
Tax Appeal Withdrawal and Case Dismissal
2C_464/2021
Cantonal Tax Administration Withdrawal of Federal Tax Appeal
9C_563/2023
Taxpayer Withdrawal of Appeal Regarding Direct Taxes (2008-2011)
2C_427/2020
Cantonal Tax Administration Withdrawal and Cost Allocation in Tax Appeal

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
art. 66 cpv. 5 LTF

Cited for jointly imposing the court costs on the appellants (in solido).

art. 66 cpv. 2 LTF

Cited for the application of a reduced court fee upon withdrawal.

art. 68 cpv. 3 LTF

Cited for the decision not to award any indemnities to the winning authority.

art. 71 LTF

Cited as the basis allowing the President to rule on costs and indemnities after withdrawal.

art. 73 cpv. 1 PC

Cited implicitly by reference in conjunction with Art. 71 LTF as the procedural basis for deciding on costs after withdrawal.

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Volltext

Bundesgericht

Tribunal fédéral

Tribunale federale

Tribunal federal

2C_67/2018

Decreto del 29 marzo 2018

II Corte di diritto pubblico

Composizione

Giudice federale Seiler, Presidente,

Cancelliera Ieronimo Perroud.

Partecipanti al procedimento

1. A.________,

2. B.________,

entrambi patrocinati dall'avv. Urs Behnisch,

ricorrenti,

contro

Divisione delle contribuzioni del Cantone Ticino,

viale S. Franscini 6, 6501 Bellinzona.

Oggetto

Imposta cantonale e imposta federale diretta 2006, 2007 e 2008.

ricorso contro la sentenza emanata il 4 dicembre 2017 dalla Camera di diritto tributario del Tribunale d'appello del Cantone Ticino (80.2014.102 e 80.2014.103).

Il Presidente della II Corte di diritto pubblico

visto:

la lettera del 27 marzo 2018 con cui il patrocinatore dei ricorrenti, riferendosi ad un loro scritto del 23 marzo 2018 prodotto in allegato, ha dichiarato di ritirare il ricorso;

considerando:

che, quando il ricorso è ritirato, il Presidente della Corte adita ( art. 32 cpv. 1 e 2 LTF ) dichiara il processo terminato nonché statuisce sulle spese giudiziarie e sull'assegnazione e l'ammontare delle ripetibili (art. 5 cpv. 2 e 73 cpv. 1 PC combinati con l' art. 71 LTF );

che, in caso di desistenza, le spese giudiziarie debbono essere poste, in linea di principio, a carico della parte ricorrente (in concreto in solido, cfr. art. 66 cpv. 5 LTF ) con l'applicazione di una tassa di giustizia ridotta ( art. 66 cpv. 2 LTF ) e che, nella fattispecie, non v'è motivo per scostarsi da questo principio;

che non si assegnano ripetibili ad autorità vincenti ( art. 68 cpv. 3 LTF );

decreta:

1. La causa 2C_67/2018 è stralciata dai ruoli a seguito del ritiro del ricorso.

2. Le spese giudiziarie di fr. 1'000.-- sono poste a carico dei ricorrenti, in solido.

3. Comunicazione alle parti, alla Divisione delle contribuzioni e alla Camera di diritto tributario del Tribunale d'appello del Cantone Ticino, nonché all'Amministrazione federale delle contribuzioni, Divisione principale imposta federale diretta, imposta preventiva, tasse di bollo.

Losanna, 29 marzo 2018

In nome della II Corte di diritto pubblico

del Tribunale federale svizzero

Il Presidente: Seiler

La Cancelliera: Ieronimo Perroud