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Tax appeal struck out after withdrawal

80.1996.100Other CourtAug 22, 1996Dismissed

Open source

Extracted by Omnilex

Omnilex summary

The Ticino Tax Chamber dealt with an appeal concerning real-estate gains tax. After the appellant withdrew the appeal by letter of 12 July 1996, the court held that the proceedings had become moot. It therefore struck the appeal from the docket and ordered that no costs or judicial fee be charged.

Omnilex headnote

Art. 181 cpv. 2 LT; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the case from the roll. Where the appellant withdraws the remedy, the court does not decide the merits but merely notes the mootness and orders removal from the docket; in the absence of a merits decision, no judicial fee or costs are levied if the statute so provides.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.100

Data decisione, Autorità: 22.08.1996, CDT

Incarto n. 80.96.00100

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 21 maggio 1996

in materia di: imposta sugli utili immobiliari

presentato da:

__________ di __________ __________, __________ __________, rappr. da: __________ di __________ __________, __________ __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 12 luglio 1996 la 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 appealwithdrawalmootnessstruck outcost waiver

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after the appellant withdrew it.

Extracted holding

The appeal became devoid of object after withdrawal and was therefore struck from the docket.

Extracted reasoning

The court noted the withdrawal letter and held that the remedy had lost its object; under Art. 181(2) LT, the case had to be removed from the roll.

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