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Tax appeal withdrawn and struck out

80.1996.237Autre juridiction27 janv. 1997Withdrawn

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Résumé Omnilex

The Ticino Tax Chamber of the Court of Appeal noted that the appellant withdrew the tax appeal by letter of 1997-01-13. It held that the appeal had therefore become moot and ordered it struck from the docket. The court further decided that no court costs or justice fee would be collected.

Regeste Omnilex

Withdrawal of a tax appeal renders the proceedings devoid of object; the appellate court may accordingly strike the case from the docket. In such circumstances, and absent contrary grounds, no court costs or justice fee are levied (Art. 207 cpv. 2 LT; Art. 228 LT; Art. 134 cpv. 2 and 142 cpv. 4 LIFD).

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.237

Data decisione, Autorità: 27.01.1997, CDT

Incarto n. 80.96.00237

Lugano 27 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 23 dicembre 1996

in materia di: IC 93/94 int.

presentato da:

__________, __________,

  • preso atto che con lettera del 13.1.1997 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 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 appealwithdrawalmootnessstruck from docketcosts

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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

Because the appeal was withdrawn, the proceedings became moot and the appeal was struck from the docket.

Motifs extraits

The court noted the written withdrawal and held that, as a result, the appeal no longer had any object.

Question juridique clé

Whether court fees or justice fees should be charged.

Solution extraite

No court costs or justice fee were imposed.

Motifs extraits

In view of the withdrawal and the resulting lack of object, the court ordered no costs.

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