projets

Tax appeal withdrawn; case struck from the docket

80.1995.228Autre juridiction7 déc. 1995Withdrawn

Ouvrir la source

Extrait par Omnilex

Résumé Omnilex

The taxpayer filed an appeal in an IC 91/92 matter before the Ticino tax court. Before judgment, counsel declared the appeal withdrawn by letter of 6 December 1995. The court held that the appeal had thus become moot, struck it from the docket, and ordered that no court costs or justice fees be charged.

Regeste Omnilex

Art. 181 cpv. 2 LT; withdrawal of a tax appeal and procedural consequences: if the appellant withdraws the appeal, the appellate proceedings lose their object and the court strikes the case from the docket. In such a situation, the court may dispense with costs and justice fees. The operative consequence of withdrawal is procedural mootness, not a decision on the merits (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.228

Data decisione, Autorità: 07.12.1995, CDT

Incarto n. 80.95.00228

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 30 ottobre 1995

in materia di: IC 91/92

presentato da:

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

visto il ricorso suddetto;

  • Preso atto che con lettera del 6 dicembre 1995, ilrappresentante del ricorrente 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

  |  Informazioni legali  |  Requisiti minimi  |  Contatta il webmaster

Mots-clés

tax appealwithdrawalmootnessstriking outcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should remain on the docket after withdrawal by the appellant.

Solution extraite

The appeal became moot after the appellant's representative withdrew it, so it had to be struck from the docket.

Motifs extraits

Once the appeal was withdrawn, there was no longer any live controversy to decide.

Question juridique clé

Whether court fees or justice fees should be charged.

Solution extraite

No court costs or justice fees were levied.

Motifs extraits

The court decided not to charge costs in view of the withdrawal.

Poursuivez vos recherches dans ChatGPT ou Claude

Connectez Omnilex pour rechercher dans le corpus juridique depuis votre assistant IA.