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80.1997.14•Appeal withdrawn and removed from docket; referral for remission review
80.1997.14Other CourtMar 5, 1997Dismissed
Extracted by Omnilex
The appellants withdrew their tax appeal on 21 February 1997. The Camera di diritto tributario of the Ticino Court of Appeal held that the appeal had therefore become moot and struck it from the docket. It ordered that no court costs or justice fees be collected. The file was also transmitted to the Office for collection and remissions for examination as a request for remission.
Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 and 142 cpv. 4 LIFD: if the appellant withdraws the tax appeal, the proceedings become devoid of object and the appeal is struck from the docket. In such a procedural outcome, no court costs or justice fees are levied. Where the content of the filing indicates a possible remission request, the file may be forwarded to the competent remission office for examination (art. 246 LT; art. 67 LIFD).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1997.14
Data decisione, Autorità: 05.03.1997, CDT
Incarto n. 80.97.00014
Lugano 5 marzo 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
segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 12 gennaio 1997
in materia di: revisione IC/IFD 95/96
presentato da:
__________ e __________, __________, rappr. da: __________, __________,
preso atto che con lettera del 21 febbraio 1997 la rappresentante dei ricorrenti 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.
Il ricorso è trasmesso all’Ufficio esazione e condoni, perché sia esaminato quale istanza di condono (art. 246 LT e art. 67 LIFD).
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 appeal should be removed from the docket after withdrawal
Yes. Once the appellants withdrew the appeal, the challenge became moot and was struck from the docket.
The court noted the withdrawal letter and held that the appeal had thus lost its object.
Whether court fees or justice fees should be charged
No fees were levied.
Given the withdrawal and the absence of a substantive resolution, the court ordered no costs or court fee.
Whether the matter should be forwarded for remission review
The file was transmitted to the remission office for examination as a remission request.
The court treated the filing as a possible remission application under the cited tax provisions.
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