Appeal removed from the docket after withdrawal

80.1995.48Other CourtJun 9, 1995Dismissed

Extracted by Omnilex

Omnilex summary

The taxpayer's appeal in a 1993/94 cantonal and federal income tax matter was withdrawn by the representative on 8 June 1995. The Camera di diritto tributario held that the appeal had become moot and ordered it stricken from the docket. It also ordered that no court costs or justice fees be levied.

Omnilex headnote

Art. 181 cpv. 2 LT; withdrawal of an appeal renders the proceedings moot and justifies striking the case from the docket. Where the appeal is withdrawn and no substantive adjudication remains necessary, the court may terminate the proceedings without charging judicial costs or fees (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.48

Data decisione, Autorità: 09.06.1995, CDT

Incarto n. 80.95.00048

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 14 marzo 1995

in materia di: IC/IFD 93/94 (IC/IFD 43/95)

presentato da:

__________ e __________ __________, __________ __________, rappr. da: __________ __________ __________, __________ __________,

visto il ricorso suddetto;

  • Preso atto che con lettera dell'8 giugno 1995 il rappresentante del ricorrente 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 from the docketcourt costs

Extracted by Omnilex

Key legal question

Whether the tax appeal should continue after the appellant withdrew it

Extracted holding

The appeal became moot after withdrawal and was removed from the docket.

Extracted reasoning

Once the representative declared the appeal withdrawn, there was no longer a live dispute to decide.

Key legal question

Whether court fees or justice fees should be charged

Extracted holding

No court fees or justice fees were levied.

Extracted reasoning

The court ordered that no costs be taken in view of the removal of the appeal from the docket.

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