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Tax appeal withdrawn and struck from docket

80.1996.152Other CourtOct 11, 1996Dismissed

Open source

Extracted by Omnilex

Omnilex summary

The taxpayer filed an appeal in a tax matter (IC/IFD 95/96) but later withdrew it by letter dated 1996-09-20. The Cantonal Tax Chamber of the Court of Appeal held that the withdrawal made the appeal devoid of object and ordered the case struck from the docket. It further decided that no court costs or justice fee would be charged.

Omnilex headnote

Art. 207 cpv. 2 LT, Art. 228 LT, Art. 134 cpv. 2 LIFD, Art. 142 cpv. 4 LIFD; withdrawal of an appeal renders the proceedings devoid of object and justifies striking the case from the docket. In such a procedural termination, the court may waive costs and justice fees (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.152

Data decisione, Autorità: 11.10.1996, CDT

Incarto n. 80.96.00152

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

statuendo sul ricorso del 27 luglio 1996

in materia di: IC/IFD 95/96

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del 20 settembre 1996 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 docketcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the withdrawn tax appeal should still be examined on the merits

Extracted holding

No. Because the appellant withdrew the appeal, the proceedings became moot and the case had to be struck from the docket.

Extracted reasoning

The written withdrawal rendered the appeal devoid of object.

Key legal question

Allocation of court costs after withdrawal of the appeal

Extracted holding

No court costs or justice fee were charged.

Extracted reasoning

The court decided not to levy any expenses following the withdrawal.

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