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Appeal struck off as moot after acceptance of tax assessment

80.1995.183Other CourtSep 11, 1995Dismissed

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Extracted by Omnilex

Omnilex summary

The taxpayer filed an appeal in an IMVI matter, but later informed the court that he accepted the tax assessment. The Tribunal held that the appeal had thus become moot and ordered it struck from the docket. It further decided that no court costs or justice fee would be levied.

Omnilex headnote

Art. 181 cpv. 2 LT; an appeal becomes devoid of object if the appellant subsequently accepts the challenged tax assessment. In such circumstances the court strikes the matter off the roll ex officio. Where the proceedings are terminated for mootness, no costs or justice fee are levied if the court so orders in the dispositive part.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.183

Data decisione, Autorità: 11.09.1995, CDT

Incarto n. 80.95.00183

Lugano

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 Il segretario

statuendo sul ricorso del 12 luglio 1995

in materia di: IMVI

presentato da:

__________ __________, __________ __________ __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 6 settembre 95 ha dichiarato di accettare la decisione di tassazione;

  • Considerato che con ciò il gravame é diventato privo di oggetto;

  • Visto l’art. 181 cpv. 2 LT;

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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Keywords

taxationmootnessappealcostsassessment acceptance

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeal remained admissible after the appellant accepted the tax assessment.

Extracted holding

No. By accepting the assessment, the appeal lost its object and had to be removed from the docket.

Extracted reasoning

The court noted the appellant's letter of 6 September 1995 accepting the taxation decision; the challenge therefore became devoid of object under Art. 181(2) LT.

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