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Appeal withdrawn and struck from docket as moot

80.1996.178Autre juridiction13 janv. 1997Dismissed

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Résumé Omnilex

In a tax appeal concerning IC/IFD 95/96, the appellant withdrew the appeal on 8 January 1997. The Tax Chamber of the Court of Appeal held that the matter had thereby become moot and ordered the case struck from the docket. No justice fee was levied, but procedural costs of CHF 50 were borne by the appellant.

Regeste Omnilex

Art. 207 cpv. 2 LT, Art. 228 LT; Art. 134 cpv. 2 LIFD, Art. 142 cpv. 4 LIFD: if an appeal is withdrawn, the proceedings become devoid of object and the case is struck from the docket. In such a situation the court may waive justice fees while allocating procedural costs to the appellant, depending on the circumstances of the withdrawal (consid. implicit).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.178

Data decisione, Autorità: 13.01.1997, CDT

Incarto n. 80.96.00178

Lugano 13 gennaio 1997

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

statuendo sul ricorso del 4 settembre 1996

in materia di: IC/IFD 95/96

presentato da:

__________ __________, __________ __________,

  • preso atto che in data 8.1.1997 ha dichiarato di ritirare il ricorso;

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

  • visti gli art. 207 cpv. 2 e 228 LT, come pure gli art. 134 cpv. 2 e 142 cpv. 4 LIFD;

decreta

  1. Il ricorso é stralciato dai ruoli.

  2. Non si prelevano tasse di giustizia.

Le spese in fr. 50.-- sono a carico del ricorrente.

  1. 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 appealwithdrawalmootnessstriking outcourt costs

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the withdrawn tax appeal should be removed from the docket.

Solution extraite

The appeal had become moot due to withdrawal and was struck from the docket.

Motifs extraits

Because the appellant declared withdrawal of the appeal, there was no longer any live subject matter to decide.

Question juridique clé

Allocation of court costs after withdrawal of the appeal.

Solution extraite

No court fee was charged, but costs of CHF 50 were imposed on the appellant.

Motifs extraits

The decree expressly waived justice fees while ordering the procedural costs to be borne by the appellant.

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