Tax appeal withdrawn; case struck from the docket

80.1996.232Other CourtJan 13, 1997Withdrawn

Extracted by Omnilex

Omnilex summary

The appellant withdrew the tax appeal by letter of 1997-01-03. The Camera di diritto tributario therefore struck the appeal from the docket and, applying Art. 231 LT 1994 for costs, ordered that no justice fee or expenses be collected.

Omnilex headnote

Art. 231 LT 1994; withdrawal of the appeal and costs: where the appellant withdraws the tax appeal, the appellate tax court strikes the case from the docket. In the absence of special circumstances, no justice fee or costs are levied; the withdrawal terminates the proceedings without a merits ruling.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.232

Data decisione, Autorità: 13.01.1997, CDT

Incarto n. 80.96.00232

Lugano 13 gennaio 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

segretario:

Fiorenzo Gianinazzi

statuendo sul ricorso del 14 dicembre 1996

in materia di: IC 95/96

presentato da:

__________, __________,

ritenuto che, con scritto del 3 gennaio 1997, il ricorrente ha dichiarato di ritirare il ricorso;

visto per le spese l'art. 231 LT 1994

decreta

  1. Il ricorso è stralciato dai ruoli.

  2. Non si prelevano né tassa di giustizia né spese.

  3. Intimazione alle parti.

per la Camera di diritto tributario

del Tribunale d’appello

Il Presidente: Il Segretario:

Ultimo aggiornamento: 02.07.2026

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Keywords

tax appealwithdrawaldocket strikingcourt costsfees

Extracted by Omnilex

Key legal question

Whether the withdrawn tax appeal should remain pending or be struck from the docket.

Extracted holding

The appeal was removed from the docket after the appellant withdrew it.

Extracted reasoning

The court noted the written withdrawal of the appeal and therefore discontinued the proceedings.

Key legal question

Whether court fees and justice fees should be charged.

Extracted holding

No justice fee or costs were levied.

Extracted reasoning

For costs, the court referred to Art. 231 LT 1994 and decided not to collect fees or expenses.

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