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80.1998.266•Tax appeal struck out after withdrawal
80.1998.266Übriges Gericht03.12.1998Withdrawn
Von Omnilex extrahiert
In a tax appeal concerning IC/IFD 1995/1996, the appellant withdrew the appeal by letter of 3 November 1998. The Camera di diritto tributario of the Ticino Court of Appeal held that the remedy had become moot and ordered it struck from the docket. It further decided that no court costs and no justice fee would be charged.
Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the case from the docket. Where the appellant withdraws the remedy, the court does not decide the merits; it merely notes the termination of the proceedings. In such circumstances, and absent contrary statutory grounds, no court costs or justice fee are levied (consid. 1-2).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.266
Data decisione, Autorità: 03.12.1998, CDT
Incarto n. 80.98.00266
Lugano 3 dicembre 1998
In nome della Repubblica e Cantone del Ticino
La Camera di diritto tributario del Tribunale d'appello
giudice Alessandro Soldini
segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 30 ottobre 1998
in materia di: IC/IFD 95/96
presentato da:
__________ rappr. da: St. fiduciario __________. __________ __________, __________ __________,
preso atto che con lettera del 3 novembre 1998 la rappresentante della ricorrente 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 tax appeal should be maintained after the appellant's withdrawal
The appeal became moot and was removed from the docket.
The court noted the withdrawal of the appeal and held that, as a result, the remedy had lost its object.
Allocation of court fees and justice fee after withdrawal
No court costs or justice fee were charged.
Given the withdrawal and the strike-out of the proceedings, the court ordered no costs.
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