80.1997.2•Tax appeal struck out after withdrawal
80.1997.2Other CourtDec 17, 1998Withdrawn
Extracted by Omnilex
In a tax appeal concerning IC/IFD 1995/1996, the appellants withdrew their appeal by letter of 16 December 1998. The Ticino Tax Chamber therefore held that the appeal had become moot and ordered it struck out from the register. It further decided that no court costs or justice fee would be charged.
Tax appeal withdrawn; mootness and costs. Where the appellants withdraw the appeal, the proceedings lose their subject matter and the appeal is struck out from the register. In such circumstances, and absent a specific contrary basis, the court may decide not to levy court costs or a justice fee (consid. implicit).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1997.2
Data decisione, Autorità: 17.12.1998, CDT
Incarto n. 80.97.00002
Lugano 17 dicembre 1998
In nome della Repubblica e Cantone del Ticino
La Camera di diritto tributario del Tribunale d'appello
giudice Alessandro Soldini
segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 5 dicembre 1996
in materia di: IC/IFD 95/96
presentato da:
__________ e __________, __________, rappr. da: St.fiduciario __________, __________,
preso atto che con lettera del 16 dicembre 1998 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
Il ricorso é stralciato dai ruoli.
Non si prelevano né spese né tassa di giustizia.
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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Extracted by Omnilex
Whether the tax appeal should remain pending after the appellants withdrew it.
The appeal became moot and was removed from the court register.
Once the appellants declared withdrawal, the challenge no longer had a subject matter.
Whether court fees should be charged after withdrawal of the appeal.
No court fees or justice fee were charged.
The court ordered no costs in light of the withdrawal.
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