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Tax appeal struck off after withdrawal

80.1996.207Other CourtNov 4, 1996Dismissed

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Extracted by Omnilex

Omnilex summary

The Ticino Tax Chamber of the Court of Appeal dealt with a tax appeal in IC 95/96. After the appellant withdrew the appeal by letter dated 28 October 1996, the court held that the case had become moot and struck it from the docket. It also ordered that no court costs and no justice fee be charged.

Omnilex headnote

Art. 207 cpv. 2 LT; Art. 228 LT; Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD: where the appellant withdraws the appeal, the proceedings become devoid of object and the appeal is struck from the docket. In the absence of a live controversy, the court does not decide the merits; the consequence is procedural removal, not substantive adjudication. If the decision so provides, no court costs or justice fee are levied.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.207

Data decisione, Autorità: 04.11.1996, CDT

Incarto n. 80.96.00207

Lugano 4 novembre 1996

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 20 ottobre 1996

in materia di: IC 95/96

presentato da:

__________, __________,

  • preso atto che con lettera del 28.10.1996 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 tax appeal should remain pending after withdrawal by the appellant.

Extracted holding

The appeal had become devoid of object and was removed from the docket.

Extracted reasoning

Once the appellant declared withdrawal, there was no longer a live dispute to decide.

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