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Single-judge composition in tax appeal due to lack of principle issues

80.2002.140Other CourtJan 13, 2003Not Examined

Open source

Extracted by Omnilex

Omnilex summary

The Ticino Court of Appeal’s Tax Chamber stated that it would decide the appeal concerning real estate gains tax in a single-judge composition. It found that, under Art. 26c(2) of the Cantonal Judicial Organization Act, the case raised no issue of principle and was not of significant importance. The excerpt does not contain any substantive ruling on the tax dispute itself.

Omnilex headnote

Art. 26c cpv. 2 LOG; single-judge composition in tax appeals; where the case raises no question of principle and is not of relevant importance, the Tax Chamber may adjudicate with a single judge. The provision concerns the internal judicial composition and does not require a collegiate panel for every appeal; the decisive criteria are the absence of principle questions and the lack of significant importance (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.2002.140

Data decisione, Autorità: 13.01.2003, CDT

Incarto n. 80.2002.140

Lugano

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 26 agosto 2002

in materia di: imposta sugli utili immobiliari

presentato da:

__________ __________, __________ __________

ritenuto

in fatto ed in diritto

  • che, conformemente all’art. 26c cpv. 2 della legge organica giudiziaria civile e penale del 24 novembre 1910, modificata il 14 maggio 1998, la Camera di diritto tributario decide nella composizione di un Giudice unico la presente causa, che non pone questioni di principio e non è di rilevante importanza;

per la Camera di diritto tributario del Tribunale d’appello

per la Camera di diritto tributario: Il segretario:

Ultimo aggiornamento: 02.07.2026

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Keywords

taxationsingle judgecourt compositionreal estate gains tax

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal could be decided by a single judge under Art. 26c(2) LOG.

Extracted holding

Yes. The chamber stated that the case did not raise questions of principle and was not of significant importance, so single-judge composition was appropriate.

Extracted reasoning

The court expressly relied on Art. 26c(2) LOG and characterized the matter as lacking principle questions and notable importance.

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