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Tax appeal struck out after withdrawal

80.1996.8Other CourtFeb 13, 1996Dismissed

Open source

Extracted by Omnilex

Omnilex summary

The appellant in a cantonal tax case withdrew the appeal by letter dated 5 February 1996. The Camera di diritto tributario of the Tribunal d'appello held that the appeal had therefore become without object and ordered it struck from the docket. It further decided that no court costs or justice fee would 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 docket. Where the appeal is withdrawn, the appellate tax court may terminate the proceedings without entering into the merits and, depending on the circumstances, waive the collection of costs and justice fees (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.8

Data decisione, Autorità: 13.02.1996, CDT

Incarto n. 80.96.00008

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 9 gennaio 1996

in materia di: IC 95/96 int.

presentato da:

__________, __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 5 febbraio 1996 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 appealwithdrawalmootnessstrike outcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after the appellant's withdrawal

Extracted holding

The appeal had become without object and had to be struck from the docket.

Extracted reasoning

Once the appellant declared the withdrawal of the appeal, the case lost its subject matter.

Key legal question

Whether court costs or justice fees should be charged

Extracted holding

No costs or justice fee were imposed.

Extracted reasoning

The court ordered that neither costs nor a justice fee be collected.

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