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Tax appeal withdrawn; case struck from docket

80.1997.101Autre juridiction23 juil. 1997Withdrawn

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Résumé Omnilex

In a tax appeal concerning IC/IFD 95/96, the appellants informed the court by letter that they were withdrawing the appeal. The Camera di diritto tributario held that the withdrawal made the case moot and ordered the proceeding struck from the docket. It also decided that no court costs and no justice fee would be charged.

Regeste Omnilex

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceeding devoid of object and justifies striking it from the docket. Where the appellant withdraws the remedy before a merits decision, the court does not adjudicate the substance and may discontinue the case without levying judicial costs or fees, absent contrary statutory grounds.

Texte intégral

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1997.101

Data decisione, Autorità: 23.07.1997, CDT

Incarto n. 80.97.00101

Lugano 28 luglio 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

Il segretario:

Fiorenzo Gianinazzi

statuendo sul ricorso del 25 giugno 1997

in materia di: IC/IFD 95/96

presentato da:

__________ e __________ __________, __________ __________,

  • preso atto che con lettera del 15 luglio 1997 hanno 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 appealwithdrawalmootnessstrike outcourt costsjustice fee

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the withdrawn tax appeal should remain pending or be struck from the docket, and whether costs should be charged.

Solution extraite

Because the appellants withdrew the appeal, the proceeding became moot and the appeal was struck from the docket; no court costs or justice fee were levied.

Motifs extraits

The written withdrawal removed the object of the appeal, so the court could no longer decide the merits and simply discontinued the case without costs.

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