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Tax appeal withdrawn and struck from docket

80.1995.32Autre juridiction3 avr. 1995Dismissed

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Extrait par Omnilex

Résumé Omnilex

In a tax appeal concerning IC 93/94, the appellant informed the court by letter of 1995-03-27 that it was withdrawing the appeal. The Camera di diritto tributario of the Tribunal d'appello held that the case had thereby become moot and ordered the appeal struck from the docket. It also ordered that no court costs or justice fee be collected.

Regeste Omnilex

Art. 181 cpv. 2 LT; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the case from the docket. Where the appeal is withdrawn, the court may terminate the proceedings without entering into the merits and may dispense with costs and justice fees, as the matter no longer requires adjudication on the substance.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.32

Data decisione, Autorità: 03.04.1995, CDT

Incarto n. 80.95.00032

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, Michele Rusca

segretario:

Fiorenzo Gianinazzi segretario di Camera

statuendo sul ricorso del 21 febbraio 1995

in materia di: IC 93/94

presentato da:

visto il ricorso suddetto;

  • Preso atto che con lettera del 27 marzo 1995 la 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

Il Presidente: Il Segretario:

Ultimo aggiornamento: 02.07.2026

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Mots-clés

taxationwithdrawalmootnessstriking outcourt costs

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

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

Solution extraite

Yes. Because the appellant withdrew the appeal, the proceeding had become moot and the court struck it from the docket.

Motifs extraits

The withdrawal of the appeal removed the subject matter of the dispute; therefore the remedy had no object.

Question juridique clé

Whether court fees or justice fees should be charged.

Solution extraite

No fees or justice fees were imposed.

Motifs extraits

The court ordered that neither costs nor court fee be collected.

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