80.1996.237•Tax appeal withdrawn and struck out
80.1996.237Übriges Gericht27.01.1997Withdrawn
Von Omnilex extrahiert
The Ticino Tax Chamber of the Court of Appeal noted that the appellant withdrew the tax appeal by letter of 1997-01-13. It held that the appeal had therefore become moot and ordered it struck from the docket. The court further decided that no court costs or justice fee would be collected.
Withdrawal of a tax appeal renders the proceedings devoid of object; the appellate court may accordingly strike the case from the docket. In such circumstances, and absent contrary grounds, no court costs or justice fee are levied (Art. 207 cpv. 2 LT; Art. 228 LT; Art. 134 cpv. 2 and 142 cpv. 4 LIFD).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1996.237
Data decisione, Autorità: 27.01.1997, CDT
Incarto n. 80.96.00237
Lugano 27 gennaio 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
segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 23 dicembre 1996
in materia di: IC 93/94 int.
presentato da:
__________, __________,
preso atto che con lettera del 13.1.1997 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
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 tax appeal should be removed from the docket after withdrawal.
Because the appeal was withdrawn, the proceedings became moot and the appeal was struck from the docket.
The court noted the written withdrawal and held that, as a result, the appeal no longer had any object.
Whether court fees or justice fees should be charged.
No court costs or justice fee were imposed.
In view of the withdrawal and the resulting lack of object, the court ordered no costs.
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