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Appeal struck out after withdrawal

80.1997.22Other CourtOct 8, 1997Dismissed

Open source

Extracted by Omnilex

Omnilex summary

The Comune di Capolago appealed in an intermunicipal tax allocation matter concerning 1991/1992, but then withdrew the appeal by letter of 8 September 1997. The Camera di diritto tributario held that the appeal had become devoid of object and ordered it stricken from the docket. It also ordered that no court costs or justice fees be levied.

Omnilex headnote

Withdrawal of an appeal renders the proceedings devoid of object; the appellate court must strike the case from the docket. Where the matter is discontinued in this way, no costs or justice fees are levied if the applicable provisions so provide (consid. not specified).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1997.22

Data decisione, Autorità: 08.10.1997, CDT

Incarto n. 80.97.00022

Lugano 8 ottobre 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

Il segretario:

Fiorenzo Gianinazzi

statuendo sul ricorso del 7 febbraio 1997

in materia di: riparto intercomunale IC 91/92

presentato da:

Comune di Capolago, 6825 Capolago, rappr. da: Municipio di Capolago, 6825 Capolago,

  • preso atto che con lettera dell’8 settembre 1997 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

  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 allocationwithdrawalmootnessstruck outcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the appeal should be removed from the docket after withdrawal by the appellant.

Extracted holding

Yes. Because the appellant withdrew the appeal, the case became moot and the appeal was stricken from the docket.

Extracted reasoning

The court noted the withdrawal letter and held that the challenge had thereby lost its object.

Key legal question

Whether court fees or justice fees should be charged.

Extracted holding

No fees or justice charges were levied.

Extracted reasoning

Given the withdrawal and the resulting lack of object, the court ordered no costs.

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