The AI workspace for legal professionals
Try it free for 14 days (10 questions/day during trial)
80.1997.58•Appeal struck out after withdrawal by appellants
80.1997.58Other CourtApr 24, 1997Dismissed
Extracted by Omnilex
In a second-instance tax matter concerning IC 95/96, the appellants withdrew their appeal by letter of 15 April 1997. The Tax Chamber of the Court of Appeal of Ticino held that the proceeding had thereby become moot and ordered the appeal struck from the docket. It further decided that no court fees or justice fees would be levied. The decision was issued by President Alessandro Soldini with judges Stefano Bernasconi and Lorenzo Anastasi, and clerk Fiorenzo Gianinazzi.
Tax law; withdrawal of appeal and mootness; costs. Where the appellant withdraws the appeal, the proceeding loses its object and the appeal is to be struck from the docket. In such a situation, the court may dispense with court costs and justice fees. See consid. 1-2; Art. 207 cpv. 2 LT, Art. 228 LT, Art. 134 cpv. 2 LIFD, Art. 142 cpv. 4 LIFD.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1997.58
Data decisione, Autorità: 24.04.1997, CDT
Incarto n. 80.97.00058
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 4 aprile 1997
in materia di: IC 95/96
presentato da:
__________ e __________ __________ -__________, __________ __________, rappr. da: dott. __________. __________, __________ __________,
preso atto che con lettera del 15 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
| Informazioni legali | Requisiti minimi | Contatta il webmaster
Extracted by Omnilex
Whether the tax appeal should be maintained after withdrawal by the appellants
The appeal had become moot because the appellants withdrew it, so it was struck from the docket.
Once the appeal was withdrawn, there was no longer a live controversy to decide.
Whether court fees or justice fees should be charged
No court fees or justice fees were levied.
Because the matter was removed from the docket after withdrawal, the court ordered no costs.
Connect Omnilex to search the legal corpus from your AI assistant.