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80.1997.43•Tax appeal struck off after withdrawal
80.1997.43Other CourtApr 24, 1997Dismissed
Extracted by Omnilex
In an IC/IFD 1995/1996 tax appeal, the appellant withdrew the appeal by letter of 7 April 1997. The Chamber of Tax Law of the Cantonal Court of Appeal held that the remedy had thereby become without object and ordered the case struck off the docket. It further decided that no court costs or judicial fee would be levied.
Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 and 142 cpv. 4 LIFD; withdrawal of an appeal renders the remedy devoid of object and justifies striking it from the docket. In such a situation, the appellate court may waive the collection of court costs and judicial fees, where the applicable provisions so allow and no further adjudication on the merits is required.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1997.43
Data decisione, Autorità: 24.04.1997, CDT
Incarto n. 80.97.00043
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 11 marzo 1997
in materia di: IC/IFD 95/96
presentato da:
__________, __________,
preso atto che con lettera del 7 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
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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Extracted by Omnilex
Whether the appeal should still be examined after the withdrawal.
The appeal had become moot because it was withdrawn, so it was struck off the docket.
Once the appellant declared withdrawal, the remedy no longer had a subject matter.
Whether court costs and fees should be charged.
No court costs or judicial fee were levied.
The court expressly decided not to charge any costs or fee in view of the withdrawal.
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