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Tax appeal struck out after withdrawal

80.1995.75Other CourtMay 31, 1995Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

The taxpayer filed an appeal in a cantonal tax matter and then withdrew it by letter dated 1 May 1995. The Camera di diritto tributario of the Ticino Court of Appeal held that the appeal had thereby become moot and ordered it struck from the docket. The court also decided that no court costs or justice fee would be collected.

Omnilex headnote

Art. 181 cpv. 2 LT; withdrawal of the appeal and mootness of the proceedings. Where the appellant withdraws the appeal, the remedy loses its object and the appellate court must strike the case from the docket. In such a situation, the court may refrain from levying court costs and justice fee, depending on the circumstances and the applicable procedural rule.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.75

Data decisione, Autorità: 31.05.1995, CDT

Incarto n. 80.95.00075

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, Michele Rusca

segretario:

Fiorenzo Gianinazzi segretario di Camera

statuendo sul ricorso del 4 aprile 1995

in materia di: IC/IFD 93/94 (IC/IFD 58/95)

presentato da:

__________ __________, __________ __________ __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 1 maggio 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 appealwithdrawalmootnessstruck outcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should remain on the docket after the appellant withdrew it.

Extracted holding

The appeal lost its subject matter and was struck from the docket.

Extracted reasoning

Once the appellant declared withdrawal, the appeal became moot and could no longer be adjudicated.

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