The AI workspace for legal professionals

  • Legal research with access to more than 1 million sources
  • Document automation
  • Matter management
  • Hosted in the EU and Switzerland

Try it free for 14 days (10 questions/day during trial)

Try for freeBook a demo

Tax appeal withdrawn and struck out

80.1998.169Other CourtDec 3, 1998Withdrawn

Open source

Extracted by Omnilex

Omnilex summary

The taxpayers appealed in a tax matter concerning IC/IFD 95/96, but then filed a signed withdrawal statement on 1 December 1998. The Tax Chamber of the Ticino Court of Appeal held that the appeal had become devoid of object and ordered it struck from the roll. It further decided that no court costs or justice fee would be levied.

Omnilex headnote

Withdrawal of an appeal in tax proceedings renders the remedy devoid of object; the appellate court may strike the case from the roll and, absent special circumstances, waive court costs and justice fees. The procedural consequence follows directly from the appellant’s withdrawal, without a merits examination (consid. implied).

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1998.169

Data decisione, Autorità: 03.12.1998, CDT

Incarto n. 80.98.00169

Lugano 3 dicembre 1998

In nome della Repubblica e Cantone del Ticino

La Camera di diritto tributario del Tribunale d'appello

giudice Alessandro Soldini

segretario:

Fiorenzo Gianinazzi

statuendo sul ricorso del 14 luglio 1998

in materia di: IC/IFD 95/96

presentato da:

__________ e __________ __________, __________ __________, rappr. da: avv. __________. __________, __________ __________,

  • preso atto che con verbale sottoscritto il 1 dicembre 1998 hanno 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

  |  Informazioni legali  |  Requisiti minimi  |  Contatta il webmaster

Keywords

tax appealwithdrawalmootnessstruck outcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should still be heard after the appellants withdrew it

Extracted holding

The appeal had become moot after withdrawal and was therefore removed from the docket.

Extracted reasoning

The court noted the withdrawal recorded on 1998-12-01 and concluded that the appeal had lost its object.

Continue your research in ChatGPT or Claude

Connect Omnilex to search the legal corpus from your AI assistant.