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Tax appeal struck out after withdrawal

80.1995.232Other CourtDec 7, 1995Dismissed

Open source

Extracted by Omnilex

Omnilex summary

In a tax appeal concerning IC 93/94, the appellant withdrew the appeal by letter of 4 November 1995. The Camera di diritto tributario held that the proceeding had become moot and ordered the appeal struck from the docket. It further decided that no court costs or justice fees would be charged.

Omnilex headnote

Art. 181 cpv. 2 LT; withdrawal of a tax appeal renders the proceeding devoid of object and justifies striking it from the docket. Where the appeal is withdrawn, the court may order no costs to be levied, in particular if the case is terminated without a merits ruling (consid. on withdrawal and lack of object).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.232

Data decisione, Autorità: 07.12.1995, CDT

Incarto n. 80.95.00232

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 2 novembre 1995

in materia di: IC 93/94

presentato da:

__________ __________, __________ __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 4 novembre 1995 ha dichiarato di ritirare il ricorso;

  • 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

tax appealwithdrawalmootnessstriking outcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after the appellant withdrew it

Extracted holding

The appeal had become moot and was struck from the docket.

Extracted reasoning

Because the appellant expressly withdrew the appeal, the proceeding no longer had a subject matter.

Key legal question

How costs should be allocated after withdrawal of the appeal

Extracted holding

No court fees or justice fees were charged.

Extracted reasoning

In view of the withdrawal and striking-out, the court decided not to impose costs.

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