Appeal withdrawn and removed from the docket

80.1997.82Übriges Gericht23.07.1997Dismissed

Von Omnilex extrahiert

Omnilex-Zusammenfassung

The Ticino Tax Chamber of the Court of Appeal dealt with an IC/IFD 1995/1996 appeal. By letter of 1997-06-09, the appellants withdrew the appeal. The court held that the matter had therefore become moot and ordered the case removed from the docket. It further decided that no court costs or justice fees would be levied.

Omnilex-Regeste

Appeal withdrawal; mootness of proceedings; no costs. Where appellants expressly withdraw a tax appeal, the proceeding loses its object and is to be struck from the docket. In such circumstances, the court may order that neither court costs nor justice fees be charged, according to the applicable cantonal and federal tax procedural provisions (consid. implicit).

Gesamter Gesetzestext

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1997.82

Data decisione, Autorità: 23.07.1997, CDT

Incarto n. 80.97.00082

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 15 maggio 1997

in materia di: IC/IFD 95/96

presentato da:

__________ e __________ __________, __________ __________,

  • preso atto che con lettera del 9 giugno 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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Schlagwörter

tax appealwithdrawalmootnessdocket removalcourt costs

Von Omnilex extrahiert

Kernrechtsfrage

Whether the tax appeal should still be decided after the appellants withdrew it

Extrahierter Entscheid

The appeal became moot after withdrawal and was removed from the docket.

Extrahierte Begründung

The appellants expressly declared in writing that they withdrew the appeal, so the proceeding no longer had an object.

Kernrechtsfrage

Whether court fees or justice fees should be charged

Extrahierter Entscheid

No court costs or justice fees were levied.

Extrahierte Begründung

Given the withdrawal and removal from the docket, the court ordered no costs.

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