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Tax appeal withdrawn and struck from docket

80.1998.254Other CourtDec 3, 1998Dismissed

Open source

Extracted by Omnilex

Omnilex summary

In an IC/IFD 97/98 tax appeal, the appellant withdrew the recourse by letter of 1 December 1998. The Camera di diritto tributario of the Tribunale d'appello held that the appeal had thereby become moot and ordered it struck from the docket. It further ordered that no court costs or judicial taxes be collected.

Omnilex headnote

Art. 207 cpv. 2 LT; art. 228 LT; art. 134 cpv. 2 LIFD; art. 142 cpv. 4 LIFD: withdrawal of the tax appeal renders the proceedings devoid of object; the appeal is to be struck from the docket. In such a procedural termination, the court may order that no costs or judicial fees be levied.

Full text

AIUTO RICERCA

Anteprima di stampa

Numero d'incarto: 80.1998.254

Data decisione, Autorità: 03.12.1998, CDT

Incarto n. 80.98.00254

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 ottobre 1998

in materia di: IC/IFD 97/98

presentato da:

__________ __________, __________ __________,

  • preso atto che con lettera del l’1 dicembre 1998 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 appealwithdrawalmootnessstriking outcourt costs

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

Whether the tax appeal should remain pending after withdrawal

Extracted holding

The appeal had become moot after the appellant withdrew it and was therefore struck from the docket.

Extracted reasoning

Because the appellant expressly withdrew the appeal, the challenge no longer had any object.

Key legal question

Allocation of costs after withdrawal of the appeal

Extracted holding

No court fees or judicial taxes were charged.

Extracted reasoning

The court ordered the matter struck from the docket without imposing costs.

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