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Tax appeal struck off after withdrawal

80.1995.95Autre juridiction13 févr. 1996Dismissed

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Résumé Omnilex

The cantonal tax court dealt with an appeal concerning the quantification of a legal mortgage. The appellants withdrew the appeal by letter of 6 February 1996. The court held that the appeal had therefore become moot and struck it off the docket under Art. 181 cpv. 2 LT. It further ordered that no costs or justice fee be levied.

Regeste Omnilex

Art. 181 cpv. 2 LT; withdrawal of appeal and loss of object: if the appellant withdraws the appeal, the proceedings become moot and the court strikes the case from the docket. In such a situation, the court may order that no costs or justice fee be charged, depending on the circumstances stated in the dispositive part.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.95

Data decisione, Autorità: 13.02.1996, CDT

Incarto n. 80.95.00095

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 segretario

statuendo sul ricorso del 19 maggio 1995

in materia di: quantificazione ipoteca legale (IC 76/95)

presentato da:

__________ e __________ __________, __________ __________,

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

visto il ricorso suddetto;

  • Preso atto che con lettera del 6.2.1996 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 appealwithdrawalmootnesslegal mortgagecost waiver

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the tax appeal should still be adjudicated after withdrawal.

Solution extraite

The appeal had become moot because the appellants withdrew it; it was therefore struck off the docket.

Motifs extraits

Once the withdrawal letter was filed, the appeal no longer had an object.

Question juridique clé

Whether court costs or a justice fee should be charged.

Solution extraite

No costs and no justice fee were levied.

Motifs extraits

The court expressly ordered that no procedural costs be taken.

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