80.1996.218•Tax appeal withdrawn; case struck out and no costs
80.1996.218Übriges Gericht26.11.1996Withdrawn
Von Omnilex extrahiert
The Ticino Tax Chamber of the Court of Appeal received a tax appeal in IC/IFD 95/96. Before the court decided the merits, the appellant filed a letter on 26 November 1996 withdrawing the appeal. The court held that the appeal had thereby become moot and ordered it struck from the docket. It further decided that no expenses and no justice fee would be levied.
Withdrawal of appeal; removal from the docket; costs. Where the appellant withdraws the appeal before adjudication on the merits, the proceeding loses its object and is struck from the docket (consid. implicit). In such a situation, and absent contrary indications, the court may waive the collection of expenses and justice fees. The dispositive effect is procedural only and does not entail a merits determination.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1996.218
Data decisione, Autorità: 26.11.1996, CDT
Incarto n. 80.96.00218
Lugano 26 novembre 1996
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 15 novembre 1996
in materia di: IC/IFD 95/96
presentato da:
__________, __________,
preso atto che con lettera del 26 novembre 1996 il ricorrente 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
Il ricorso é stralciato dai ruoli.
Non si prelevano né spese né tassa di giustizia.
Intimazione alle parti.
per la Camera di diritto tributario
del tribunale di appello
Il Presidente: Il Segretario:
Ultimo aggiornamento: 02.07.2026
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Von Omnilex extrahiert
Whether the withdrawn tax appeal should remain pending or be struck from the docket.
Because the appellant withdrew the appeal, the proceeding became moot and the case had to be removed from the docket.
The court noted the withdrawal letter of 26 November 1996 and held that the appeal had therefore lost its object.
Whether court fees or justice fees should be charged after withdrawal of the appeal.
No court fees or justice fees were levied.
The court expressly waived both expenses and the justice fee in view of the withdrawal.
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