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80.1996.240•Tax appeal withdrawn and struck from docket
80.1996.240Übriges Gericht24.04.1997Other
Von Omnilex extrahiert
In a tax appeal concerning IC/IFD 89/90, the appellant informed the court by letter of 1997-04-10 that the appeal was withdrawn. The Camera di diritto tributario of the Ticino Court of Appeal held that the case had become moot and struck the appeal from the docket. It also ordered that no court costs or justice fee be levied.
Art. 207 cpv. 2 LT, Art. 228 LT, Art. 134 cpv. 2 LIFD, Art. 142 cpv. 4 LIFD; withdrawal of the appeal and consequences for costs. Where an appellant withdraws the remedy, the proceeding loses its object and is struck from the roll. In such a situation, the court may waive the collection of court costs and justice fees. The dispositive effect is limited to procedural termination; no merits review is undertaken.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1996.240
Data decisione, Autorità: 24.04.1997, CDT
Incarto n. 80.96.00240
Lugano 24 aprile 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 24 dicembre 1996
in materia di: IC/IFD 89/90
presentato da:
__________, ora __________, __________, rappr. da: __________ SA, __________,
preso atto che con lettera del 10 aprile 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
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Whether the withdrawn tax appeal should be struck from the docket.
Yes. Because the appellant withdrew the appeal, the proceedings no longer had an object and the appeal was struck from the docket.
The withdrawal of the appeal rendered the case devoid of object, so the court ordered deletion from the roll.
Whether court fees or a justice fee should be charged after withdrawal.
No. The court ordered that neither costs nor a justice fee be collected.
Given the withdrawal and the resulting lack of object, the court waived the collection of procedural charges.
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