Tax appeal struck off after withdrawal

80.1997.43Übriges Gericht24.04.1997Dismissed

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Omnilex-Zusammenfassung

In an IC/IFD 1995/1996 tax appeal, the appellant withdrew the appeal by letter of 7 April 1997. The Chamber of Tax Law of the Cantonal Court of Appeal held that the remedy had thereby become without object and ordered the case struck off the docket. It further decided that no court costs or judicial fee would be levied.

Omnilex-Regeste

Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of an appeal renders the remedy devoid of object and justifies striking it from the docket. In such a situation, the appellate court may waive the collection of court costs and judicial fees, where the applicable provisions so allow and no further adjudication on the merits is required.

Gesamter Gesetzestext

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1997.43

Data decisione, Autorità: 24.04.1997, CDT

Incarto n. 80.97.00043

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 11 marzo 1997

in materia di: IC/IFD 95/96

presentato da:

__________, __________,

  • preso atto che con lettera del 7 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

  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 appealwithdrawalmootnessstruck offcourt costs

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Kernrechtsfrage

Whether the appeal should still be examined after the withdrawal.

Extrahierter Entscheid

The appeal had become moot because it was withdrawn, so it was struck off the docket.

Extrahierte Begründung

Once the appellant declared withdrawal, the remedy no longer had a subject matter.

Kernrechtsfrage

Whether court costs and fees should be charged.

Extrahierter Entscheid

No court costs or judicial fee were levied.

Extrahierte Begründung

The court expressly decided not to charge any costs or fee in view of the withdrawal.

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