Tax appeal struck out after withdrawal

80.1996.47Other CourtMay 10, 1996Withdrawn

Extracted by Omnilex

Omnilex summary

The Ticino Tax Chamber of the Court of Appeal dealt with a tax appeal concerning IC/IFD 95/96 int. The appellants filed the appeal on 1 March 1996 but withdrew it by letter of 3 April 1996. The court held that the appeal had thereby become moot and ordered it struck from the docket. It also decided that no court costs or justice fee would be charged.

Omnilex headnote

Art. 181 cpv. 2 LT; withdrawal of the appeal renders the proceedings devoid of object and justifies striking the case from the docket. In such a situation, the court may dispense with levying costs and justice fees (consid. implicit).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1996.47

Data decisione, Autorità: 10.05.1996, CDT

Incarto n. 80.96.00047

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 1 marzo 1996

in materia di: IC/IFD 95/96 int.

presentato da:

__________ e __________, __________,

visto il ricorso suddetto;

  • Preso atto che con lettera del 3 aprile 1996 hanno dichiarato di ritirare il ricorso;

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

  • Visto l’art. 181 cpv. 2 LT;

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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Keywords

tax appealwithdrawalmootnessstrike outcourt costs

Extracted by Omnilex

Key legal question

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

Extracted holding

Yes. After the appellants withdrew the appeal, the proceeding became moot and had to be removed from the docket.

Extracted reasoning

The withdrawal left the appeal without object; under Art. 181 para. 2 LT the court struck it from the roll.

Key legal question

Whether court fees or justice fees should be charged.

Extracted holding

No. The court ordered that neither costs nor a justice fee be levied.

Extracted reasoning

Given the withdrawal and strike-out of the appeal, the court dispensed with costs.

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