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Tax appeal struck off after withdrawal

80.1996.15Other CourtMay 10, 1996Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

The Tax Chamber of the Ticino Court of Appeal dealt with a tax appeal in IC/IFD 95/96. After the appellant withdrew the appeal by letter of 25 April 1996, the court held that the case had become moot and struck it off the docket under Art. 181 cpv. 2 LT. It also ordered that no court costs and no judicial fee be levied.

Omnilex headnote

Art. 181 cpv. 2 LT; withdrawal of the appeal renders the proceedings moot and justifies striking the case from the docket. Where the appellant withdraws the remedy, the court does not decide the merits but terminates the proceedings by removal from the list; in such circumstances, it may order that neither costs nor a judicial fee be charged.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.15

Data decisione, Autorità: 10.05.1996, CDT

Incarto n. 80.96.00015

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 segretario

statuendo sul ricorso del 15 gennaio 1996

in materia di: IC/IFD 95/96

presentato da:

__________, __________,

visto il ricorso suddetto;

  • Preso atto che con scritto del 25 aprile 1996 ha dichiarato di ritirare il ricorso;

  • Considerato che con ciò il gravame é diventato privo di oggetto;

  • Visto l’art. 181 cpv. 2 LT;

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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Keywords

tax appealwithdrawalmootnessstruck offcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should be removed from the docket after withdrawal.

Extracted holding

The appeal became moot after the withdrawal and was struck off the docket.

Extracted reasoning

Once the appellant declared withdrawal, there was no longer a live controversy to decide.

Key legal question

Whether court costs or a judicial fee should be charged.

Extracted holding

No costs and no judicial fee were levied.

Extracted reasoning

The court ordered no costs in light of the withdrawal and removal from the docket.

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