Tax appeal withdrawn and struck off the roll

80.1998.126Other CourtSep 8, 1998Withdrawn

Extracted by Omnilex

Omnilex summary

The Ticino Tax Chamber of the Court of Appeal dealt with a taxpayer's appeal in IC/IFD 95/96. After the appellant withdrew the appeal by letter of 27 August 1998, the court held that the matter had become moot and ordered the case struck from the docket. It also decided that no court costs or justice fee would be collected.

Omnilex headnote

Art. 207 cpv. 2 and 228 LT; art. 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the matter from the roll. Where the appeal is withdrawn, the court may order no costs or justice fee, depending on the applicable cantonal and federal provisions.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1998.126

Data decisione, Autorità: 08.09.1998, CDT

Incarto n. 80.98.00126

Lugano 8 settembre 1998

In nome della Repubblica e Cantone del Ticino

Il presidente della Camera di diritto tributario del Tribunale d'appello

giudice Alessandro Soldini

segretario:

Fiorenzo Gianinazzi

statuendo sul ricorso del 10 giugno 1998

in materia di: IC/IFD 95/96

presentato da:

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

  • preso atto che con lettera del 27 agosto 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

  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

  |  Informazioni legali  |  Requisiti minimi  |  Contatta il webmaster

Keywords

tax appealwithdrawalmootnessstruck off the rollcourt costs

Extracted by Omnilex

Key legal question

Whether the tax appeal should be removed from the docket after withdrawal.

Extracted holding

The appeal became moot after withdrawal and was struck off the roll.

Extracted reasoning

Because the appellant declared by letter that it was withdrawing the appeal, the court found that the remedy no longer had an object.

Key legal question

Whether court fees and justice fee should be charged.

Extracted holding

No court fees or justice fee were levied.

Extracted reasoning

Given the withdrawal and the resulting lack of subject matter, the court ordered no costs.

Continue your research in ChatGPT or Claude

Connect Omnilex to search the legal corpus from your AI assistant.