Tax Appeal Struck for Non-Response
Svizzera · Cantone Ticino (CH-TI)
Sintesi Legislator
Generato dall'IAThe Tax Law Chamber of the Court of Appeal addressed an appeal filed on February 15th concerning income and wealth tax for the 1997/1998 period, after having previously notified the appellant on March 22nd that a response was required by April 4th to confirm if the submission was to be considered a formal appeal, with the warning that failure to reply would result in archiving the filing without further proceedings. Since no response was received by the deadline, the court decreed that the writing was rendered moot and ordered it stricken from the rolls, based on relevant articles of the Tax Law and the Income Tax Law, while dispensing with any judicial fees or costs.
Regesto Legislator
Generato dall'IAart. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; Tax Appeal Struck for Non-Response: Since no response was received by the deadline, the court decreed that the writing was rendered moot and ordered it stricken from the rolls, based on relevant articles of the Tax Law and the Income Tax Law, while dispensing with any judicial fees or costs.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IADecisioni correlate
Generato dall'IAQuestioni giuridiche chiave estratte da Legislator
Generato dall'IAThis provision is cited as part of the basis for the decision to strike the document from the rolls because the appeal became moot.
This provision is cited as part of the basis for the decision to strike the document from the rolls because the appeal became moot.
This provision is cited as part of the basis for the decision to strike the document from the rolls because the appeal became moot.
This provision is cited as part of the basis for the decision to strike the document from the rolls because the appeal became moot.
Testo completo
Incarto n. 80.2002.00046 · Lugano 16 aprile 2002 · 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 15 febbraio 2002
in materia di: IC/IFD 97/98
presentato da: · __________ __________, __________ __________,
- preso atto che con lettera 22.3.02 la Camera assegnava un termine con scadenza 4.4.02 per comunicare se lo scritto 15.2.02 all'Ufficio di tassazione di Lugano-Campagna era da considerarsi ricorso, con l'avvertenza che se non fosse pervenuto alcun riscontro entro il suddetto termine, il suo scritto sarebbe stato archiviato senza ulteriori atti istruttori;
- considerato che non avendo ricevuto alcuna risposta, il gravame è 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. Lo scritto del 23 marzo 2002 é stralciato dai ruoli.
2. Non si prelevano né spese né tassa di giustizia.
3. L'incarto fiscale viene retrocesso all'U.T.
per la Camera di diritto tributario del Tribunale di appello
Il presidente: Il segretario: