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Tax appeal withdrawn and struck off

80.1995.145Autre juridiction25 août 1995Withdrawn

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Extrait par Omnilex

Résumé Omnilex

The taxpayer filed an appeal in IC/IFD 1993/94 on 18 July 1995. By letter of 21 August 1995, the appeal was withdrawn. The Chamber of tax law of the Ticino Court of Appeal held that the appeal had therefore become moot and ordered it struck from the docket. It further decided that no court costs and no justice fee would be charged.

Regeste Omnilex

Art. 181 cpv. 2 LT; withdrawal of appeal and loss of object: when the appellant withdraws the appeal, the proceedings become devoid of object and the court orders the case struck from the docket. In such a situation, and absent contrary indications, no court fees or justice fee are levied.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.145

Data decisione, Autorità: 25.08.1995, CDT

Incarto n. 80.95.00145

Lugano

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 Il segretario

statuendo sul ricorso del 18 luglio 1995

in materia di: IC/IFD 93/94

presentato da:

__________ __________ -__________, __________ __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 21 agosto 1995 ha dichiarato di ritirare il ricorso;

  • Considerato che con ciò il gravame é diventato privo di oggetto;

  • Visto l’art. 181 cpv. 2 LT;

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

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Mots-clés

tax appealwithdrawalmootnessstruck off docketcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should be struck off after the appellant withdrew it.

Solution extraite

The appeal became moot after withdrawal and was struck from the docket.

Motifs extraits

The court noted the withdrawal letter of 21 August 1995; as a result, the appeal no longer had any object.

Question juridique clé

Whether court fees or justice fees should be charged.

Solution extraite

No court costs or justice fee were levied.

Motifs extraits

Given the withdrawal and the struck-off status, the court decided not to impose any fees.

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