Appeal withdrawn; case struck off without costs

80.1996.143Other CourtMar 25, 1997Withdrawn

Extracted by Omnilex

Omnilex summary

The appellant withdrew its tax appeal by letter of 12 March 1997. The Ticino Tax Chamber of the Court of Appeal held that the appeal had therefore become devoid of object and ordered it struck from the docket. The court also decided that no costs and no justice fee would be charged. The decision was issued in a 1993 cantonal income tax matter.

Omnilex headnote

Withdrawal of an appeal renders the remedy devoid of object and justifies striking the case from the docket; where the proceedings are terminated on that basis, the court may waive the levying of costs and a justice fee, in application of Art. 207 cpv. 2 LT, Art. 228 LT, Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.143

Data decisione, Autorità: 25.03.1997, CDT

Incarto n. 80.96.00143

Lugano 25 marzo 1997

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

Il segretario:

Fiorenzo Gianinazzi

statuendo sul ricorso del 18 luglio 1996

in materia di: IC 1993

presentato da:

__________ -__________ __________, __________ __________, rappr. da: __________. __________ __________ & __________ __________, __________ __________,

  • preso atto che con lettera del 12 marzo 1997 ha dichiarato di ritirare il ricorso;

  • considerato che con ciò il gravame é diventato privo di oggetto;

  • visti gli art. 207 cpv. 2 e 228 LT, come pure gli art. 134 cpv. 2 e 142 cpv. 4 LIFD;

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 from docketcost waiver

Extracted by Omnilex

Key legal question

Whether the appeal should still be decided after the appellant withdrew it

Extracted holding

The appeal became devoid of object after the withdrawal and had to be removed from the docket.

Extracted reasoning

The court noted the withdrawal letter of 12 March 1997 and held that, as a result, the remedy no longer had any subject matter.

Key legal question

Whether court costs or a justice fee should be charged

Extracted holding

No costs or justice fee were levied.

Extracted reasoning

Given the withdrawal and removal from the docket, the court ordered no costs and no justice fee.

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