Tax appeal struck off after withdrawal

80.1995.239Übriges Gericht29.12.1995Dismissed

Von Omnilex extrahiert

Omnilex-Zusammenfassung

In a tax appeal concerning IC/IFD 93/94, the appellant withdrew the recourse by letter of 9 December 1995. The Camera di diritto tributario held that the appeal had therefore become devoid of object and ordered it struck off the docket. It further decided that no court costs or justice fee would be collected.

Omnilex-Regeste

Art. 181 cpv. 2 LT; withdrawal of appeal renders the proceeding devoid of object. Where the appellant expressly withdraws the recourse, the court strikes the case from the docket without entering into the merits. In such a procedural termination, no costs or justice fee are levied if the court so decides in view of the abandonment of the proceedings.

Gesamter Gesetzestext

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1995.239

Data decisione, Autorità: 29.12.1995, CDT

Incarto n. 80.95.00239

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 16 novembre 1995

in materia di: IC/IFD 93/94

presentato da:

__________ __________, __________ __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 9.12.1995 il ricorrente 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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Schlagwörter

tax appealwithdrawalmootnessstrike from the docketcourt costs

Von Omnilex extrahiert

Kernrechtsfrage

Whether the tax appeal should remain pending after the appellant's withdrawal

Extrahierter Entscheid

The appeal became devoid of object and was struck off the docket.

Extrahierte Begründung

The appellant expressly withdrew the appeal, so there was no longer a live dispute to decide.

Kernrechtsfrage

Allocation of court fees and justice fee after withdrawal

Extrahierter Entscheid

No court fees or justice fee were charged.

Extrahierte Begründung

Given the withdrawal and removal from the docket, the court decided not to impose costs.

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