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Tax appeal struck out after withdrawal

80.1995.30Other CourtMar 22, 1995Dismissed

Open source

Extracted by Omnilex

Omnilex summary

In a tax appeal under IC 93/94, the appellant withdrew the appeal by letter. The Camera di diritto tributario of the Ticino Court of Appeal held that the appeal had therefore become moot and ordered it struck from the docket under Art. 181 cpv. 2 LT. It further decided that no court costs and no justice fee would be levied. The decision was issued by the Tax Chamber in Lugano on 22 March 1995.

Omnilex headnote

Art. 181 cpv. 2 LT; withdrawal of appeal and mootness; when the appellant withdraws the appeal, the court strikes the proceedings from the roll for lack of object. In such a case, the court may order that no court costs or justice fee be charged.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.30

Data decisione, Autorità: 22.03.1995, CDT

Incarto n. 80.95.00030

Lugano 22 marzo 1995

In nome della Repubblica e Cantone del Ticino

La Camera di diritto tributario del Tribunale d'appello

composta dai giudici:

Alessandro Soldini, presidente, Michele Rusca

segretario:

Fiorenzo Gianinazzi segretario

statuendo sul ricorso del 20 febbraio 1995

in materia di: IC 93/94 (IC 27/95)

presentato da:

rappr. da: __________ __________ __________ __________ __________

visto il ricorso suddetto;

  • Preso atto che con lettera del ???? 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 appealwithdrawalmootnessstruck outcourt costsjustice fee

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeal should be maintained after the appellant withdrew it.

Extracted holding

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

Extracted reasoning

Once the appellant declared withdrawal, there was no longer any live dispute to decide.

Key legal question

Whether court fees or justice fees should be charged despite withdrawal.

Extracted holding

No costs or justice fees were levied.

Extracted reasoning

The court expressly ordered that neither costs nor a justice fee be collected.

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