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80.1995.140•Tax appeal withdrawn; case struck from the roll
80.1995.140Übriges Gericht27.10.1995Dismissed
Von Omnilex extrahiert
In an appeal concerning IC 93/94, the taxpayers withdrew their recourse at the hearing of 26 September 1995. The Cantonal Tax Chamber held that the appeal had therefore become devoid of object and ordered it struck from the roll under Art. 181 cpv. 2 LT. It further decided that no costs or court fee would be charged.
Art. 181 cpv. 2 LT; withdrawal of appeal and loss of object: if the appellant withdraws the recourse during the proceedings, the appeal becomes moot and is to be removed from the docket. In such a situation the court need not decide the merits; it may simply strike the case off the roll and, depending on the circumstances, waive court costs and justice fees. The decisive point is the absence of a live object of dispute after the withdrawal, which terminates the appellate proceedings without substantive adjudication.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1995.140
Data decisione, Autorità: 27.10.1995, CDT
Incarto n. 80.95.00140
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 Il segretario
statuendo sul ricorso del 19 luglio 1995
in materia di: IC 93/94 IC 93/94
presentato da:
__________ e __________ __________, __________ __________,
visto il ricorso suddetto;
Preso atto che all'udienza del 26 settembre 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
Il ricorso é stralciato dai ruoli.
Non si prelevano né spese né tassa di giustizia.
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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Von Omnilex extrahiert
Whether the tax appeal should be continued after withdrawal by the appellants.
The appeal had become moot after withdrawal and was removed from the docket.
Once the appellants declared at the hearing that they were withdrawing the appeal, the challenge no longer had an object.
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