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Tax appeal struck off after withdrawal

80.1997.39Other CourtApr 24, 1997Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

In a tax appeal concerning IC 95/96, the appellant withdrew the appeal at the hearing of 22 April 1997. The Chamber of Tax Law of the Court of Appeal held that the appeal had thereby become moot and ordered it struck off the docket. It further decided that no court costs and no justice fees would be levied.

Omnilex headnote

Art. 207 cpv. 2 LT, art. 228 LT, art. 134 cpv. 2 LIFD, art. 142 cpv. 4 LIFD; withdrawal of an appeal: where the appellant withdraws the appeal, the proceeding becomes devoid of object and is to be struck off the docket. In such a situation, the court may refrain from charging court costs and justice fees, in accordance with the applicable tax and federal direct tax provisions.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1997.39

Data decisione, Autorità: 24.04.1997, CDT

Incarto n. 80.97.00039

Lugano 24 aprile 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 27 febbraio 1997

in materia di: IC 95/96

presentato da:

__________, __________,

  • preso atto che all’udienza del 22 aprile 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 appealwithdrawalmootnessstruck off docketcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after the appellant's withdrawal

Extracted holding

The appeal had become moot and was struck off the docket.

Extracted reasoning

At the hearing the appellant declared that it withdrew the appeal; as a result the proceeding no longer had a subject matter.

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