80.1997.30 • CATI TI 80.1997.30 Generato dall'IA

Tax Appeal Withdrawal and Dismissal

Numero d'incarto 80.1997.30

Autorità giudiziaria Camera di diritto tributario

Giurisdizione

Svizzera · Cantone Ticino (CH-TI)

Data della decisione 1997-03-25

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

In a tax appeal concerning income and wealth tax, the court noted that the appellant, represented by counsel, formally withdrew the appeal via a letter dated March 7, 1997, thereby rendering the appeal moot. Consequently, based on relevant tax legislation provisions, the court ordered the appeal to be struck from the record and decreed that no court fees or costs would be levied.

Regesto Legislator

Generato dall'IA

art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; Tax Appeal Withdrawal and Dismissal: Consequently, based on relevant tax legislation provisions, the court ordered the appeal to be struck from the record and decreed that no court fees or costs would be levied.

Parole chiave

Generato dall'IA

imposta sul reddito sospensione della riscossione fiscale ritiro dell'istanza giudiziaria liquidazione aziendale a fini fiscali indennità di patrocinio detrazioni e rimborsi Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA

art. 207 cpv. 2 LT

This provision was cited as a basis for decreeing that the appeal be struck from the record because it had become moot.

This provision was cited as a basis for the decision regarding the appeal being struck from the record.

art. 134 cpv. 2 LIFD

This provision was cited as a basis for the decision not to levy costs or court fees.

art. 142 cpv. 4 LIFD

This provision was cited in relation to the decision not to levy costs or court fees.

Generato dall'IA

Tax Appeal Withdrawal and Dismissal

Tax Appeal Withdrawn and Struck Off

Tax Appeal Withdrawal and Dismissal

Tax Appeal Struck After Withdrawal

Withdrawal of Income and Wealth Tax Appeal

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA

art. 207 cpv. 2 LT

This provision was cited as a basis for decreeing that the appeal be struck from the record because it had become moot.

art. 228 LT

This provision was cited as a basis for the decision regarding the appeal being struck from the record.

art. 134 cpv. 2 LIFD

This provision was cited as a basis for the decision not to levy costs or court fees.

art. 142 cpv. 4 LIFD

This provision was cited in relation to the decision not to levy costs or court fees.

Testo completo

Incarto n. 80.97.00030 · Lugano 25 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

Il segretario: · Fiorenzo Gianinazzi

statuendo sul ricorso del 13 febbraio 1997

in materia di: IC/IFD 95/96

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

- preso atto che con lettera del 7 marzo 1997 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.

per la Camera di diritto tributario

del tribunale di appello

Il Presidente: Il Segretario: