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Appeal withdrawn and struck from the docket

80.1997.157Other CourtOct 8, 1997Dismissed

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Extracted by Omnilex

Omnilex summary

In a tax appeal concerning IC/IFD 95/96, the appellant withdrew the appeal by letter of 30 September 1997. The Ticino Administrative Tax Chamber held that the matter had become without object and ordered the appeal struck from the docket. It also decided that no court costs or judicial fee would be charged.

Omnilex headnote

Appeal withdrawal; mootness and removal from the docket. Where the appellant withdraws the appeal, the proceeding loses its object and is to be struck from the docket. In such circumstances, and absent contrary grounds, no court costs or judicial fee are charged (consid. 1).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1997.157

Data decisione, Autorità: 08.10.1997, CDT

Incarto n. 80.97.00157

Lugano 8 ottobre 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 17 settembre 1997

in materia di: IC/IFD 95/96

presentato da:

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

  • preso atto che con lettera del 30 settembre 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 docketcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeal should remain pending after the appellant withdrew it.

Extracted holding

The appeal had become moot after withdrawal and was struck from the docket.

Extracted reasoning

Once the appellant declared withdrawal, the appeal no longer had an object.

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