80.1997.14 • CATI TI 80.1997.14 Generato dall'IA

Withdrawal of Tax Appeal and Remand for Amnesty Review

Numero d'incarto 80.1997.14

Autorità giudiziaria Camera di diritto tributario

Giurisdizione

Svizzera · Cantone Ticino (CH-TI)

Data della decisione 1997-03-05

Esito del giudizio struck_off

Spese processuali senza spese

Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

A party filed an appeal concerning a revision of income/capital gains tax for the 95/96 period, but subsequently withdrew the appeal via letter, rendering the legal challenge moot. The court, noting the withdrawal rendered the appeal objectless pursuant to relevant tax codes, ordered the appeal struck from the record without imposing costs or judicial fees, and further directed that the matter be transmitted to the Collection Office to be examined as a request for amnesty.

Regesto Legislator

Generato dall'IA

Art. 246 LT, Art. 67 LIFD, art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; Withdrawal of Tax Appeal and Remand for Amnesty Review: The court, noting the withdrawal rendered the appeal objectless pursuant to relevant tax codes, ordered the appeal struck from the record without imposing costs or judicial fees, and further directed that the matter be transmitted to the Collection Office to be examined as a request for amnesty.

Parole chiave

Generato dall'IA

amnistia fiscale imposta sulle prestazioni in capitale ritiro della domanda di revisione sindacato giurisdizionale imposta diretta sul reddito revisione d'imposta Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA

Cited in the order instructing that the appeal be examined as a request for amnesty/settlement.

Cited in the order instructing that the appeal be examined as a request for amnesty/settlement.

art. 207 cpv. 2 LT

Cited as a legal basis for the decision regarding the withdrawal of the appeal.

Cited as a legal basis for the decision regarding the withdrawal of the appeal.

art. 134 cpv. 2 LIFD

Cited as a legal basis for the decision regarding the withdrawal of the appeal.

art. 142 cpv. 4 LIFD

Cited as a legal basis for the decision regarding the withdrawal of the appeal.

Generato dall'IA

Tax Appeal Withdrawal and Dismissal

Tax Appeal Struck Due to Withdrawal

Withdrawal of Tax Appeal

Tax Appeal Struck Due to Withdrawal

Tax Appeal Withdrawal and Dismissal

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA

art. 207 cpv. 2 LT

Cited as a legal basis for the decision regarding the withdrawal of the appeal.

art. 228 LT

Cited as a legal basis for the decision regarding the withdrawal of the appeal.

art. 134 cpv. 2 LIFD

Cited as a legal basis for the decision regarding the withdrawal of the appeal.

art. 142 cpv. 4 LIFD

Cited as a legal basis for the decision regarding the withdrawal of the appeal.

art. 246 LT

Cited in the order instructing that the appeal be examined as a request for amnesty/settlement.

art. 67 LIFD

Cited in the order instructing that the appeal be examined as a request for amnesty/settlement.

Testo completo

Incarto n. 80.97.00014 · Lugano 5 marzo 1997 · In nome della Repubblica e Cantone del Ticino La Camera di diritto tributario del Tribunale d'appello

composta dai giudici: · Alessandro Soldini, presidente, Stefano Bernasconi, Lorenzo Anastasi

segretario: · Fiorenzo Gianinazzi

statuendo sul ricorso del 12 gennaio 1997

in materia di: revisione IC/IFD 95/96

presentato da: · __________ e __________, __________, rappr. da: __________, __________,

- preso atto che con lettera del 21 febbraio 1997 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

1. Il ricorso é stralciato dai ruoli.

2. Non si prelevano né spese né tassa di giustizia.

3. Intimazione alle parti.

4. Il ricorso è trasmesso all’Ufficio esazione e condoni, perché sia esaminato quale istanza di condono (art.

246 LT e art. 67 LIFD).

per la Camera di diritto tributario

del tribunale di appello

Il Presidente: Il Segretario: