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80.2001.79 • CATI TI 80.2001.79 Generato dall'IA

Withdrawal of Direct Federal Tax Appeal

Numero d'incarto 80.2001.79
Autorità giudiziaria
Giurisdizione Svizzera · Cantone Ticino (CH-TI)
Data della decisione
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 direct federal tax (IC/IFD 99/00), but subsequently notified the court on December 7, 2001, that they were withdrawing the appeal. The Tax Law Chamber of the Court of Appeal reasoned that because the appellant withdrew the filing, the appeal became moot, and therefore, it was formally struck from the roll without the imposition of any court costs or fees, pursuant to the relevant articles of the Tax Law and Federal Direct Tax Law.

Regesto Legislator

Generato dall'IA

art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; Withdrawal of Direct Federal Tax Appeal: The Tax Law Chamber of the Court of Appeal reasoned that because the appellant withdrew the filing, the appeal became moot, and therefore, it was formally struck from the roll without the imposition of any court costs or fees, pursuant to the relevant articles of the Tax Law and Federal Direct Tax Law.

Parole chiave

Generato dall'IA
imposta diretta procedura giudiziaria tributaria ritiro dell'istanza giudiziaria dichiarazione fiscale tardiva imposta sulle prestazioni in capitale liquidazione aziendale a fini fiscali Sentenza o decisione senza scheda

Disposizioni normative citate

Generato dall'IA
art. 207 cpv. 2 LT
This article is cited as the basis for the final order striking the appeal from the rolls because it was withdrawn.
art. 228 LT
This article is cited as part of the procedural basis for the final decision.
art. 134 cpv. 2 LIFD
This article is cited as part of the procedural basis for the final decision.
art. 142 cpv. 4 LIFD
This article is cited as part of the procedural basis for the final decision.
Generato dall'IA
80.1996.230
Withdrawal of Federal Tax Appeal
80.2001.41
Tax Appeal Withdrawal
80.1995.75
Appeal Withdrawal and Striking Order in Direct Federal Taxation Case
80.2001.158
Tax Appeal Withdrawal and Dismissal
80.2001.54
Withdrawal of Direct Tax Appeal

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
art. 207 cpv. 2 LT

This article is cited as the basis for the final order striking the appeal from the rolls because it was withdrawn.

art. 228 LT

This article is cited as part of the procedural basis for the final decision.

art. 134 cpv. 2 LIFD

This article is cited as part of the procedural basis for the final decision.

art. 142 cpv. 4 LIFD

This article is cited as part of the procedural basis for the final decision.

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Testo completo

Incarto n. 80.2001.00079 · 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 28 maggio 2001

in materia di: IC/IFD 99/00

presentato da: · __________ __________ -__________, __________ __________ __________ __________,

- preso atto che con lettera del 7 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.

3. Intimazione alle parti.

per la Camera di diritto tributario del Tribunale di appello

Il presidente: Il segretario: