Tax appeal struck off after withdrawal

80.1995.95Other CourtFeb 13, 1996Dismissed

Extracted by Omnilex

Omnilex summary

The cantonal tax court dealt with an appeal concerning the quantification of a legal mortgage. The appellants withdrew the appeal by letter of 6 February 1996. The court held that the appeal had therefore become moot and struck it off the docket under Art. 181 cpv. 2 LT. It further ordered that no costs or justice fee be levied.

Omnilex headnote

Art. 181 cpv. 2 LT; withdrawal of appeal and loss of object: if the appellant withdraws the appeal, the proceedings become moot and the court strikes the case from the docket. In such a situation, the court may order that no costs or justice fee be charged, depending on the circumstances stated in the dispositive part.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.95

Data decisione, Autorità: 13.02.1996, CDT

Incarto n. 80.95.00095

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 segretario

statuendo sul ricorso del 19 maggio 1995

in materia di: quantificazione ipoteca legale (IC 76/95)

presentato da:

__________ e __________ __________, __________ __________,

rappr. da: avv. __________. __________, __________ __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 6.2.1996 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

  |  Informazioni legali  |  Requisiti minimi  |  Contatta il webmaster

Keywords

tax appealwithdrawalmootnesslegal mortgagecost waiver

Extracted by Omnilex

Key legal question

Whether the tax appeal should still be adjudicated after withdrawal.

Extracted holding

The appeal had become moot because the appellants withdrew it; it was therefore struck off the docket.

Extracted reasoning

Once the withdrawal letter was filed, the appeal no longer had an object.

Key legal question

Whether court costs or a justice fee should be charged.

Extracted holding

No costs and no justice fee were levied.

Extracted reasoning

The court expressly ordered that no procedural costs be taken.

Continue your research in ChatGPT or Claude

Connect Omnilex to search the legal corpus from your AI assistant.