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Appeal withdrawn and removed from the docket

80.1998.67Other CourtJul 24, 1998Dismissed

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Extracted by Omnilex

Omnilex summary

In a second-instance tax matter concerning property gains tax, the appellant withdrew the appeal by letter of 16 July 1998. The Tax Chamber of the Court of Appeal held that the appeal had therefore become moot and ordered it removed from the docket. The court also decided that no costs and no justice fee would be charged.

Omnilex headnote

Art. 207 cpv. 2 LT; Art. 228 LT: if the appellant withdraws the appeal, the appellate tax proceeding becomes devoid of object and is to be struck from the docket. In such a case, the court may dispense with the collection of court costs and justice fee.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1998.67

Data decisione, Autorità: 24.07.1998, CDT

Incarto n. 80.98.00067

Lugano 24 luglio 1998

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

statuendo sul ricorso del 8 aprile 1998

in materia di: imposta sugli utili immobiliari

presentato da:

__________ __________ __________,

  • preso atto che con lettera del 16 luglio 1998 il ricorrente ha dichiarato di ritirare il ricorso;

  • considerato che con ciò il gravame è diventato privo di oggetto;

  • visti gli art. 207 cpv. 2 e 228 LT;

decreta

  1. Il ricorso è 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

taxationappeal withdrawalmootnessdocket removalcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

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

Extracted holding

Yes. Since the appellant withdrew the appeal, the proceeding had become devoid of object and had to be stricken from the docket.

Extracted reasoning

The court noted the withdrawal letter of 16 July 1998 and considered the appeal moot as a result.

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