Tax appeal struck from the docket after withdrawal

80.1996.230Übriges Gericht25.03.1997Dismissed

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Omnilex-Zusammenfassung

In an IC/IFD 95/96 tax appeal, the appellant withdrew the appeal by letter of 18 March 1997. The Camera di diritto tributario of the Tribunal d’appello held that the appeal had become moot and ordered it struck from the docket. The court further decided that neither costs nor judicial fees would be charged.

Omnilex-Regeste

Art. 207 cpv. 2 LT, Art. 228 LT, Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD; withdrawal of appeal and mootness: where the appellant expressly withdraws the remedy, the proceeding loses its object and is to be struck from the docket. In such a situation, the court may order that no court costs or judicial fees be levied. The decision is procedural and does not entail a ruling on the merits.

Gesamter Gesetzestext

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.230

Data decisione, Autorità: 25.03.1997, CDT

Incarto n. 80.96.00230

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 17 dicembre 1996

in materia di: IC/IFD 95/96

presentato da:

__________, __________,

  • preso atto che con lettera del 18 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:

Ultimo aggiornamento: 02.07.2026

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Schlagwörter

tax appealwithdrawalmootnessstruck from docketcourt costsfee waiver

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Kernrechtsfrage

Whether the tax appeal should still be decided after withdrawal of the appeal.

Extrahierter Entscheid

The appeal was no longer the subject of a live dispute and had to be removed from the docket.

Extrahierte Begründung

The appellant expressly withdrew the appeal; as a result, the proceeding became devoid of object.

Kernrechtsfrage

Allocation of costs and court fees after withdrawal of the appeal.

Extrahierter Entscheid

No court costs or judicial fees were charged.

Extrahierte Begründung

Given the withdrawal and the resulting mootness, the court ordered that no expenses be levied.

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