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Tax appeal struck out after withdrawal

80.1995.280Other CourtFeb 13, 1996Dismissed

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Extracted by Omnilex

Omnilex summary

The Ticino Tax Chamber dealt with an appeal in matter of IFD 93/94. After the appellant withdrew the appeal by letter of 23 January 1996, the court held that the appeal had become devoid of object and ordered it struck from the docket. No costs or justice fee were charged.

Omnilex headnote

Art. 230 ss. LT; withdrawal of an appeal renders the proceeding devoid of object and justifies striking the case from the docket. Where the appellant withdraws the remedy before judgment, the court does not examine the merits and may decide not to levy costs or a justice fee, depending on the circumstances (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.280

Data decisione, Autorità: 13.02.1996, CDT

Incarto n. 80.95.00280

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 27 dicembre 1995

in materia di: IFD 93/94

presentato da:

__________ __________, __________ __________. __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 23 gennaio 1996 ha dichiarato di ritirare il ricorso;

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

  • Visto l’art. 230 ss. 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 appealwithdrawalmootnessstruck outcost waiver

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should be removed from the docket after withdrawal.

Extracted holding

The appeal had become moot due to the appellant's withdrawal and was therefore struck from the docket.

Extracted reasoning

Once the appellant declared withdrawal, the appeal no longer had any subject matter and could not be decided on the merits.

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