Detailed explanation
If the appellants not interested in whether their case be re-examined, this time by the appeal body, they shall have the right, before the end of the appeal proceedings, to withdraw the appeal.
The statement of withdrawal of the appeal must be submitted in writing, in electronic form or orally - to the minutes.
After submitting such a statement that does not raise doubts as to the content of the party, the conduct of the proceedings becomes devoid of subject matter, due to the lack of a current request of the authorized entity, and therefore the second instance authority should issue a decision to discontinue the appeal proceedings. Exceptions to the principle of taking into account the withdrawal of an appeal are situations in which the discontinuance of appeal proceedings would lead to the decision of the first-instance body that violates the law or the public interest remaining in legal circulation.
The legal effect of issuing this type of decision by the second instance authority is that the decision issued by the first instance authority, which is contested on appeal, remains in legal circulation. It becomes final and can only be revoked by extraordinary remedies (see: Appeals).
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