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80.1998.10•Appeal withdrawn and struck from the roll in tax case
80.1998.10Other CourtApr 14, 1998Dismissed
Extracted by Omnilex
In a second-instance tax appeal concerning IC/IFD 1995/1996, the appellants withdrew their appeal at the hearing on 26 March 1998. The court held that the appeal had become moot and ordered it struck from the roll. It also decided that no court fees or justice fees would be levied.
Art. 207 cpv. 2 LT, 228 LT, 134 cpv. 2 LIFD, 142 cpv. 4 LIFD; withdrawal of appeal renders the proceedings devoid of object and justifies striking the case from the roll. Where the appeal is withdrawn at the hearing, the court may terminate the proceedings without adjudicating the merits and, depending on the circumstances, waive judicial costs (consid. implied).
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.10
Data decisione, Autorità: 14.04.1998, CDT
Incarto n. 80.98.00010
Lugano 14 aprile 1998
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 22 gennaio 1998
in materia di: IC/IFD 95/96
presentato da:
__________ e __________ __________, __________ __________, rappr. da: __________ __________. __________ __________ __________, __________ __________,
preso atto che all’udienza del 26 marzo 1998 il 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.
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 tax appeal should continue after the appellants withdrew it at the hearing.
The appeal became devoid of object after withdrawal and was struck from the roll.
Since the appellants' representative declared the withdrawal at the hearing, there was no longer a live dispute to decide.
Whether court fees or justice fees should be charged.
No court fees or justice fees were levied.
The court decided not to impose costs in view of the procedural termination.
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