80.1997.29•Tax appeal struck out after withdrawal
80.1997.29Other CourtApr 24, 1997Dismissed
Extracted by Omnilex
In a second-instance tax matter concerning IC/IFD 95/96, the appellant withdrew the appeal by letter dated 1997-04-01. The Camera di diritto tributario of the Ticino Court of Appeal held that the appeal had thereby become devoid of object and ordered it struck from the docket. It further decided that no court costs and no justice fee would be collected.
Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; withdrawal of a tax appeal: where the appellant expressly withdraws the remedy, the proceedings become devoid of object and the appeal is struck from the docket. In such a case, the court may dispense with levying costs and a justice fee, as reflected in the dispositive order.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1997.29
Data decisione, Autorità: 24.04.1997, CDT
Incarto n. 80.97.00029
Lugano 24 aprile 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 13 febbraio 1997
in materia di: IC/IFD 95/96
presentato da:
__________, __________, rappr. da: avv. __________, __________,
preso atto che con lettera dell’1 aprile 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
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 appeal should remain pending after the appellant's withdrawal
The appeal became devoid of object and was struck from the docket.
Because the appellant expressly withdrew the appeal, there was no longer any live dispute to decide.
Whether court costs or a justice fee should be charged
No costs and no justice fee were imposed.
The court ordered no fees in light of the withdrawal and the striking out of the appeal.
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