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80.1995.249•Tax appeal struck off as moot after assessment annulled
80.1995.249Other CourtMar 21, 1996Dismissed
Extracted by Omnilex
The taxpayers appealed a 1991/92 federal direct tax assessment to the Ticino Tax Chamber. Before the appeal was decided, the cantonal tax office informed the court that it had annulled the assessment. The court held that the appeal had therefore become moot and ordered the case struck from the rolls. It also decided, under the applicable cost rule, not to charge court costs or a justice fee.
Art. 77 DIFD; mootness of tax appeal after annulment of the contested assessment; when the tax authority withdraws or annuls the challenged taxation, the pending appeal loses its object and is struck off the roll. In such a situation, the court may discontinue the proceedings without deciding the merits. Costs are governed separately under Art. 111 DIFD and may be waived where the case becomes devoid of object.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1995.249
Data decisione, Autorità: 21.03.1996, CDT
Incarto n. 80.95.00249
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 24 novembre 1995
in materia di: IFD 91/92
presentato da:
__________ e __________ __________, __________ __________,
visto il ricorso suddetto;
Preso atto che con lettera del 23.2.1996 l'UT di __________ ha dichiarato di annullare la tassazione IFD 91/92, dopo aver preso atto delle spiegazioni fornite il 19.2.1996 dal Kantonales Steueramt di __________;
Considerato che con ciò il gravame é diventato privo di oggetto;
Richiamato l'art. 77 DIFD;
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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Extracted by Omnilex
Whether the tax appeal should still be heard after the underlying assessment was annulled
The appeal had become moot and was struck from the docket.
After the tax office declared on 1996-02-23 that it annulled the 1991/92 assessment, there was no longer a live dispute.
Allocation of procedural costs after the case became moot
No court costs or justice fee were charged.
Given the mootness of the proceedings, the court did not levy costs, relying on the applicable procedural cost rule.
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