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Tax appeal withdrawn and struck from the docket

80.1995.85Autre juridiction31 mai 1995Withdrawn

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Résumé Omnilex

The taxpayer filed a tax appeal in the Canton of Ticino and then withdrew it by letter. The Camera di diritto tributario held that the appeal had thereby become devoid of object and ordered it struck from the docket. It further decided that no court costs and no justice fee would be levied.

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 Where the appeal is withdrawn and no substantive adjudication is rendered, the court may order that no costs or justice fee be charged.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.85

Data decisione, Autorità: 31.05.1995, CDT

Incarto n. 80.95.00085

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 Il segretario

statuendo sul ricorso del 10 maggio 1995

in materia di: IC/IFD 93/94 (IC/IFD 66/95)

presentato da:

__________ __________, __________ __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 22 maggio 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 appealwithdrawalmootnessstrike from docketcourt costs

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Questions juridiques clés extraites par Omnilex

Question juridique clé

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

Solution extraite

The appeal had become moot because the appellant withdrew it, so it was struck from the docket.

Motifs extraits

Once the withdrawal letter was filed, the challenge no longer had a subject matter and therefore had to be removed from the rolls.

Question juridique clé

Whether court costs or a justice fee should be charged

Solution extraite

No court costs and no justice fee were imposed.

Motifs extraits

The court expressly ordered that no fees or costs be levied in view of the withdrawal and removal from the docket.

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